{"id":2538,"date":"2020-12-17T10:48:56","date_gmt":"2020-12-17T10:48:56","guid":{"rendered":"https:\/\/www.mediskin-edegem.be\/?p=2538"},"modified":"2025-04-21T06:19:30","modified_gmt":"2025-04-21T06:19:30","slug":"assigning-manufacturing-overhead-costs-to-jobs","status":"publish","type":"post","link":"https:\/\/www.mediskin-edegem.be\/?p=2538","title":{"rendered":"Assigning Manufacturing Overhead Costs to Jobs"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">How to Calculate Ending Inventory Using Absorption Costing<\/a><\/li>\n<li><a href=\"#toc-1\">Manufacturing Overhead Formula<\/a><\/li>\n<li><a href=\"#toc-2\">Resources for Your Growing Business<\/a><\/li>\n<li><a href=\"#toc-3\">Why Use a Predetermined Overhead Rate?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"how to calculate manufacturing overhead allocated\"\/><\/p>\n<p>It also helps you to control your overhead costs as per requirement. For calculating the manufacturing overhead, you need to divide the allocation base value by the number of units produced. While overhead costs are not directly linked to profit generation, they are still necessary as they provide critical support for the profit-making activities.<\/p>\n<div style='border: grey dotted 1px;padding: 11px;'>\n<h3>PolarityTE Reports Second Quarter 2022 Financial Results and Provides Business Update &#8211; PR Newswire<\/h3>\n<p>PolarityTE Reports Second Quarter 2022 Financial Results and Provides Business Update.<\/p>\n<p>Posted: Thu, 11 Aug 2022 07:00:00 GMT [<a href='https:\/\/www.prnewswire.com\/news-releases\/polarityte-reports-second-quarter-2022-financial-results-and-provides-business-update-301604447.html' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>Allocating how much management salaries, utilities or rent you spent on each item is tougher. It&#8217;s necessary, though, if you want to account for your inventory correctly. Stay updated on the latest products and services anytime, anywhere. Overhead costs and operating expenses should be tracked separately for a number of reasons. Estimated overhead is an educated guess  based on historical data, done in order to budget and plan for the coming period.<\/p>\n<h2 id=\"toc-0\">How to Calculate Ending Inventory Using Absorption Costing<\/h2>\n<p>Get reports on project or portfolio status, project plan, tasks, timesheets and more. All reports can be filtered to show only the cost data and then easily shared by PDF or printed out to use update stakeholders.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What are the methods used to allocate overhead cost?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>There are several methods for allocating overhead. These include total direct job costs, direct labor costs, direct labor hours, equipment costs and more.<\/p>\n<\/div><\/div>\n<\/div>\n<p>However, depending on the industry the business is in and to obtain more comprehensive estimates of product cost, management accountant may allocate non-manufacturing cost to products. One example is Apple Co. with high research &#038; development cost, to obtain accurate product costing, they allocate part of the research &#038; development cost to product cost.<\/p>\n<h2 id=\"toc-1\">Manufacturing Overhead Formula<\/h2>\n<p>Reciprocal method considers mutual services provided among all service departments, direct method and step-down method ignore this point. Moreover service department cost used by other service departments are also ignored in direct method. The drawback of direct method is partially reduced by step-down method by following a hierarchy <a href=\"https:\/\/online-accounting.net\/\">https:\/\/online-accounting.net\/<\/a> among service departments while considering cost allocation. Reciprocal method gives the most accurate results when allocating of multiple service departments\u2019 costs  to operating departments. The molding department bases its overhead rate on its machine hours. Whereas the packaging department bases its overhead rate on labor hours.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>How do you calculate fixed manufacturing overhead allocated?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>A common way to calculate fixed manufacturing overhead is by adding the direct labor, direct materials and fixed manufacturing overhead expenses, and dividing the result by the number of units produced.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Many of these industries have significantly reduced their use of direct labor and replaced it with technology, such as robotics or other machinery. For example, a mobile phone production facility in China replaced 90 percent of its workforce with robots. Albert Shoes Company calculates its predetermined overhead rate on the basis of annual direct labor hours. At the beginning of year 2021, the company estimated that its total manufacturing overhead cost would be $268,000 and the total direct labor cost would be 40,000 hours.<\/p>\n<h2 id=\"toc-2\">Resources for Your Growing Business<\/h2>\n<p>In case of more than one department with equal the highest service percentage, the one with higher accumulated costs is set as the first and so on. This content is for information purposes only and should not be considered legal, accounting, or tax advice, or a substitute for obtaining such advice specific to your business. No assurance is given that the information is comprehensive in its coverage or that it is suitable in dealing with a customer\u2019s particular situation. Intuit Inc. does not have any responsibility for updating or revising any information presented herein. Accordingly, the information provided should not be relied upon as a substitute for independent research. Intuit Inc. does not warrant that the material contained herein will continue to be accurate nor that it is completely free of errors when published. The main difference between fixed and variable overhead is that variable overhead depends on the volume of production while fixed overhead is always the same.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"253px\" alt=\"how to calculate manufacturing overhead allocated\"\/><\/p>\n<p>It is tempting to ignore the allocation of overheads; however, this leads to a mistaken understanding of the costs incurred in running the community. Fixed overhead costs are those which remain constant, even as production increases. This typically includes rent, depreciation, insurance, cleaning, etc.<\/p>\n<h2 id=\"toc-3\">Why Use a Predetermined Overhead Rate?<\/h2>\n<p>Overhead rate is a cost allocated to the production of a product or service. Actual overhead is the real cost of overhead calculated at the <a href=\"https:\/\/online-accounting.net\/how-to-calculate-overhead-allocation\/\">how to calculate manufacturing overhead allocated<\/a> end of the accounting period. It is then compared with the applied overhead amount in order to reconcile the numbers on the balance sheet.<\/p>\n<div style='border: grey solid 1px;padding: 12px;'>\n<h3>The Impact of COVID-19 on Sales and Production &#8211; The CPA Journal<\/h3>\n<p>The Impact of COVID-19 on Sales and Production.<\/p>\n<p>Posted: Tue, 27 Apr 2021 07:00:00 GMT [<a href='https:\/\/www.cpajournal.com\/2021\/04\/27\/the-impact-of-covid-19-on-sales-and-production\/' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content How to Calculate Ending Inventory Using Absorption Costing Manufacturing Overhead Formula Resources for Your Growing Business Why Use a Predetermined Overhead Rate? It also helps you to control your overhead costs as per requirement. For calculating the manufacturing overhead, you need to divide the allocation base value by the number of units produced. While&hellip;&nbsp;<a href=\"https:\/\/www.mediskin-edegem.be\/?p=2538\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">Assigning Manufacturing Overhead Costs to Jobs<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[48],"tags":[],"class_list":["post-2538","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Assigning Manufacturing Overhead Costs to Jobs - MediSkin - Edegem<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mediskin-edegem.be\/?p=2538\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Assigning Manufacturing Overhead Costs to Jobs - MediSkin - Edegem\" \/>\n<meta property=\"og:description\" content=\"Content How to Calculate Ending Inventory Using Absorption Costing Manufacturing Overhead Formula Resources for Your Growing Business Why Use a Predetermined Overhead Rate? It also helps you to control your overhead costs as per requirement. For calculating the manufacturing overhead, you need to divide the allocation base value by the number of units produced. 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It also helps you to control your overhead costs as per requirement. For calculating the manufacturing overhead, you need to divide the allocation base value by the number of units produced. 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