For each of the following independent cases AE compute the m

For each of the following independent cases (A-E), compute the missing values in the table: Total Manufacturing Manufacturing Prime Case Cost Conversion Cost Direct Materials Direct Labor Overhead Cost 2,110 S 1,170S 2,110 1,580 3,700 f6,830 3,250 2,040 6,960 11,680 9,620 8,040 3,010 5,880 11,540 20,570 3,420

Solution

We know that:

Prime costs = direct materials cost + direct labor cost.

Conversion costs = direct labor costs + manufacturing overheads

Total manufacturing cost = direct materials+direct labor+manufacturing overhead.

On this basis the completed table is shown below:

Calculations and explanations:

1. For A: Prime cost = 2110+1170 = 3280. Conversion cost = 2110+3700 = 5810. Total mfg. cost = 2110+1170+3700 = 6980

2. For B: Direct labor = 6960-2110 = 4850.  Total mfg. cost = 2110+4850+6830 = 13790

3. For C: Prime cost = 1580+3250 = 4830. Mfg overhead = 9260-1580-3250 = 4430

4. For D: Direct materials = 5880-3010-2040 = 830. Prime cost = 830+2040 = 2870. Conversion cost = 830+3010 = 3840

5. For E: Direct labor = 11540-3420 = 8120. Mfg. overhead = 20570-8120 = 12450. Total mfg cost = 3420+8120+12450 = 23990.

Case	Prime Cost	Conversion cost	Direct materials	Direct labor	Manufacturing overhead	Total manufacturing cost
A	3,280.00	5,810.00	2,110.00	1,170.00	3,700.00	6,980.00
B	6,960.00	11,680.00	2,110.00	4,850.00	6,830.00	13,790.00
C	4,830.00	8,040.00	1,580.00	3,250.00	4,430.00	9,260.00
D	2,870.00	3,840.00	830.00	2,040.00	3,010.00	5,880.00
E	11,540.00	20,570.00	3,420.00	8,120.00	12,450.00	23,990.00