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# Black Meter Company Essay

1654 words - 7 pages

CASE 19-2: Black Meter Company

1- Trace through the accounting procedures described so that you are able to show how the numbers in each illustration are derived from, and/or help derive, the other illustrations.

Illustration A19-1: Standard Labor and Overhead Rates Partial Listing
| | Rate per Hour |
Department No. | Department Name | Labor | Overhead | Total |
120A | Foundry – molding | \$18.00 | \$31.50 | \$49.50 |
120B | Foundry - grinding and snagging | 16.00 | 24.00 | 40.00 |
122 | Small parts manufacture | 16.50 | 26.40 | 42.90 |
123 | Interior parts manufacture | 15.50 | 24.80 | 40.30 |
130 | Train, register, and interior assembly | 14.00 | 17.50 | 31.50 |
...view middle of the document...

: D-2408 | Part: 5/8" HF Chamber Rings | Material Cost1: | 101.92 |
| | Pattern Cost2: | 15.00 |
Material: Phosphor Bronze #806 100pcs., 91.0 lbs at \$1.12 |
Oper. No. | Operations and Tools | Prod. Center | Machine | Std. Hours per 100 Pcs3 | Std. Rate per Hour4 | Total |
1 | Mold | 120 A | Match Plate | 1.76 | 49.50 | 87.12 |
2 | Grind | 120 B | Wheel | 0.45 | 40.00 | 18.00 |
3 | Snag | 120 B | Bench | 0.68 | 40.00 | 27.20 |
| Total | | 249.245 |

1 Material Cost = \$101.92: because costs are calculated for a lot of 100 units, the standard cost of phosphor bronze is \$1.12 per pound and one unit uses 0.91 pounds.

100x0.91x1.12=101.92

2 Pattern Cost: Standard cost of the pattern (given by the study)

3 Standard hours per 100 pcs: For each department, data are collected (given by the study)

4 Standard Rate per hour: given by Illustration A19-1 (last column)

5 Total foundry standard cost: sum of material cost, pattern, molding cost, grinding cost and snagging cost

101.92+15+87.12+18+27.20= 249.24

Illustration A19-3: Parts Department Standard Cost

Drawing No.: X-2408 | Parts: 5/8" HF Chamber Ring | Material Cost1:249.24 |
Plating: H.T. & E.T. | Material: Bronze 100pcs, 89 lbs. | |
Oper. No. | Operations and Tools | Prod. Center | Machine | Std. Hours per 100pcs2 | Std. Rate per Hour3 | Total |
1 | Branch outlet # 734 | 122 | P.P | 0.75 | 42.90 | 32.18 |
2 | Finish tap-plate bore and face | 123 | Heald | 0.55 | 40.30 | 22.17 |
| Drill 6 holes | 123 | Drill | 0.93 | 40.30 | 37.48 |
3 | C-sink 3 holes tap-plate side | 123 | Drill | 0.47 | 40.30 | 18.94 |
| Tap 3 holes tap-plate side | 123 | Heskins | 0.17 | 40.30 | 6.85 |
4 | Rough and finish inside and outside | 123 | Heald | 5.00 | 40.30 | 201.50 |
| C-sink 3 holes on bottom | 123 | Drill | 0.20 | 40.30 | 8.06 |
5 | Tap 3 holes on bottom | 123 | Drill | 0.30 | 40.30 | 12.09 |
| Spline inside | 123 | Spliner | 0.47 | 40.30 | 18.94 |
6 | Spline outside | 123 | Miller | 0.50 | 40.30 | 20.15 |
| Dress | 123 | Bench | 5.80 | 40.30 | 233.74 |
| SUBTOTAL | | 612.09 |
| TOTAL | | 861.344 |

1 Material Cost = derived from Illustration A19-2

2 Standard hours per 100 pcs: For each department, data are collected (given by the study)

3 Standard Rate per hour: given by Illustration A19-1 (last column)

4 Total Parts Department Standard Cost: sum of material cost, and the total of operations and tools costs

249.24+32.18+22.17+37.48+18.94+6.85+201.50+8.06+12.09+18.94+233.74=861.34

Illustration A19-4: Assembly Department Standard Cost

Drawing No.: 2735 | Assembly: 5/8" HF ET FB |
Parts of Assembly | Cost1 | | Parts As. | | Cost1 |
X-2408 | Chamber Ring | 861.34 | | K-5030 | 5/8" HF Dur. Bolt | 90.00 |
K-2414 | Chamber Top Plate | 247.20 | | K-4630 | 5/8" HF ac Nut (6) | 30.00 |
K-2418 | Chamber Bot. Plate | 227.73 | | K-5068 | 5/8" HF Washers | 24.00 |
K-2465 | Disc...

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