results. To make such comparisons, bothtypes of overhead must be accumulated andreported in the same manner. Since the com-putation of overhead rates with requiredoverhead estimates precedes the incurrenceand accumulation of actual overhead, thecomputation procedures determine theaccounting for actual overhead.Q13-13. Departmental over- or underapplied over-head is determined by comparing actual andapplied overhead.Q13-14. If a complex product line is produced in anondepartmentalized factory or in a singledepartment of a factory, one approach toaccurate product costing is to use multipleoverhead cost pools and multiple baseswithin a single responsibility center.Q13-15. Nonmanufacturing businesses (such as retailstores, financial institutions, insurancecompanies, educational institutions, and hos-pitals) should be divided into departments tobudget and control costs. For example, aretail store might be departmentalized as fol-lows: administration, occupancy, sales pro-motion and advertising, purchasing, selling,and delivery. As in manufacturing busi-nesses, departmental costs are prorated torevenue-producing sales departments byusing a charging or billing rate.Departmentalization is particularly neces-sary for hospitals and educational institu-tions, which must budget their costs on adepartmental basis to control costs and tocharge adequate cost recovering fees.Q13-16. Government agencies employ large numbersof people, and as they spend larger andlarger sums of tax money for various serv-ices, taxpayers are demanding more efficientuse of that money. Therefore, services shouldbe rendered at the lowest cost with the great-est efficiency. Governmental activities shouldbe budgeted and their costs controlled on aresponsibility accounting basis. The effi-ciency of services should be measured byusing such units of measurement as percapita, per mile, or per ton.
FULL Kunci Jawaban Cost Accounting William K Carter
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