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C253 Formulas - WGU Industrial Refrigeration Ammonia exam questions and answers 2025
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C253 Formulas - WGU Industrial Refrigeration Ammonia exam questions and answers 2025
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C253 Formulas - WGU IndustrialRefrigeration Ammonia exam
questions and answers
2025(graded A+)
Job Order Cost =
DM used + DL + Applied MOH
Predetermined Manufacturing Overhead Rate =
Estimated MOH/Estimated units of Base
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Applied Manufacturing Overhead =
(Actual Units of Base)(Predetermined MOH Rate)
Under/Over Applied Manufacturing Overhead =
Actual MOH - Applied MOH
Cost of Goods Manufactured =
, DM used + DL + Applied MOH + Beg WIP - End WIP (aka: Total
Manufacturing Costs + Beg WIP - End WIP)
Unadjusted COGS =
Beg Finished Goods Inv + COGM - End Finished Goods Inv
Adjusted COGS =
Unadjusted COGS +/- Under/Over Applied MOH (In other words:
COGS +/- U/O App MOH)
COGS =
COGM + Beg Finished Goods - End Finished Goods
Which industry uses Job Order Costing?
Legal Services (Job Order costing is based on single individual jobs
due to the cost of each job never being the same)
DM used
Beg Raw Mats + Raw Mat Purchases - End Raw Mats
Total Manufacturing Costs
DM + DL + MOH
Units transferred =
Beg WIP + Units started - End WIP
Equivalent units for materials =
(Units transferred100%) + (End WIPcompletion%)
Equivalent units for conversion =
(Units transferred100%) + (End WIPcompletion%)
Cost per equivalent unit for materials =
(Beg WIP$ + Current Costs$)/Equivalent units for materials
Cost per equivalent unit for conversion =
(Beg WIP$ + Current Costs$)/Equivalent units for conversion
Costs assigned to units transferred =
(Units transferredcost per equiv unit for materials) + (Units
transferredcost per equiv unit for conversion)
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