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Content
Variances can be calculated for actual versus budgeted or forecasted results. The overhead rate for the molding department is computed by taking the estimated manufacturing overhead cost and dividing it by the estimated machine hours. Ralph’s Machine Tools Company assigns manufacturing overhead costs based on direct labor and applies this rate to job orders.
Predetermined overhead rate = Actual total manufacturing overhead costs ÷ Estimated total units in the allocation basePredetermined overhead rate = Estimated total manufacturing overhead costs ÷ Actual total units in the allocation base.
Notice that the formula of predetermined overhead rate is entirely based on estimates. The overhead applied to products or job orders would, therefore, be different from the actual overhead incurred by jobs or products. The comparison of applied and actual overhead gives us the amount of over or under-applied overhead during the period which is eliminated through recording appropriate journal entries at the end of the period.
This predetermined overhead rate can be used to help the marketing agency price its services. The movie industry uses job order costing, and studios need to allocate overhead to each movie. Their amount of allocated overhead is not publicly known because while publications share how much money a movie has produced in ticket sales, it is rare that the actual expenses are released to the public. Departmental overhead rates are needed because different processes are involved in production that take place in different departments.
This information can be used to calculate the predetermined overhead rate. Find the amount of manufacturing overhead cost that Albert would have applied to its units of product. Then she divides that number by the estimated machine hours to be used in each month, based upon the most recent production schedule. She uses the average manufacturing overhead cost over the last three months to calculate this figure.
Uses several cost pools, organized by activity, to allocate overhead costs. Thus the cost of activities should be allocated to products based on the products’ use of the activities. Once you have a handle on your estimated predetermined overhead rate overhead costs, you can plug these numbers into the formula to calculate your predetermined overhead rate. These positions include factory supervisors, factory maintenance workers and factory cleaning crews, to name a few.
