#31 Product Cost Schedule Pages #74-75″Microsoft Excel for Accounting”It should be with the input area and output area.31.
PRODUCT COST SCHEDULE
Prepare a cost schedule for Austin Company for Product X and Product Y using the
following layout:
(Input Area)
Product X
Product Y
Total Units
DM Cost/Unit
DL Cost/Unit
OH allocation rate
Total OH (X&Y)
(Output Area)
Company Name
Product Cost Schedule
Date
Product X
Product Y
Direct Materials
Direct Labor
Manufacturing Overhead
Total Cost
The costs of the direct material for the two products are $2.00 per unit for X and $3.00 per
unit for Y. The direct labor costs are $.25 per unit produced for either product. The total
Spreadsheet Assignments
75
manufacturing overhead for the year is $300,000. This should be allocated to the different
products based on the ratio of each product’s production to total production. Austin Company
produced 100,000 units of product X and 50,000 units of product Y.

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