1. **Stating the problem:** We need to calculate the factory overhead cost applied to Order No. 505, the total production cost for this order, and the cost per unit. Then, create the journal entry for applying overhead and find the actual total factory overhead cost for October 2024. 2. **Given data:** - Direct labor cost (BTKL) for Order 505 = 20,000,000 - Overhead rate = 150% of BTKL - Direct materials for Order 505 = 35,000,000 - Indirect materials = 7,000,000 - Indirect labor (TTKL) = 12,000,000 - Actual overhead depreciation = 8,500,000 - Units produced = 1,000 --- ### Step 1: Calculate BOP applied to Order No. 505 Formula: $$\text{BOP applied} = \text{Overhead rate} \times \text{Direct labor cost}$$ Calculate: $$\text{BOP applied} = 150\% \times 20,000,000 = 1.5 \times 20,000,000 = 30,000,000$$ --- ### Step 2: Calculate Total Production Cost for Order No. 505 Formula: $$\text{Total Production Cost} = \text{Direct materials} + \text{Direct labor} + \text{BOP applied}$$ Calculate: $$35,000,000 + 20,000,000 + 30,000,000 = 85,000,000$$ --- ### Step 3: Calculate Cost per Unit Formula: $$\text{Cost per unit} = \frac{\text{Total Production Cost}}{\text{Number of units}}$$ Calculate: $$\frac{85,000,000}{1,000} = 85,000$$ --- ### Step 4: Journal Entry for Applying BOP to Order 505 - Debit Work in Process (WIP) for BOP applied: 30,000,000 - Credit Factory Overhead Applied for BOP applied: 30,000,000 Journal: \begin{align*} \text{Work in Process} &\quad 30,000,000 \\ \text{Factory Overhead Applied} &\quad 30,000,000 \end{align*} --- ### Step 5: Calculate Actual Total Factory Overhead for October 2024 Sum of indirect materials, indirect labor, and depreciation: $$7,000,000 + 12,000,000 + 8,500,000 = 27,500,000$$ --- **Final answers:** - a) BOP applied = 30,000,000 - b) Total production cost = 85,000,000 - c) Cost per unit = 85,000 - 2) Journal entry as above - 3) Actual total BOP = 27,500,000