Harrison Allocates Factory Overhead on the Basis of Direct Labor

question 93

Essay

Harrison allocates factory overhead on the basis of direct labor cost.The overhead rates for the year are 50% for Department A and 100% for DepartmentB.Harrison started and completed job M15 during May.The costs of job M15 are summarized below.

The total manufacturing costs assigned to job M15 during May were $1,400,000.
Required: Calculate the missing (?)costs (Department A direct materials and factory overhead and Department B direct labor).
Department A factory overhead $250,000
Department B direct labor = $200,000
Department A direct materials = $100,000

---

Definitions:

High Torque Rise

A condition or characteristic where there is a significant increase in torque output over a specific range of engine speeds or load conditions, enhancing power delivery.

Organic Facings

Organic facings refer to the friction material made of organic compounds used in clutch discs and some brake pads for smoother engagement and noise reduction.

Ceramic Facings

Components made of ceramic material, used in various mechanical applications like clutch systems, for their durability and heat resistance.

Clutch Friction Facings

The material on the surface of a clutch disc that contacts the flywheel and pressure plate, providing the friction to transfer torque.