Materials requisitions, time tickets and applied overhead feed one job cost sheet in the finished AC239 Unit 5 job order costing problem, with journal entries and the overhead difference closed. Searches like "ac 239 unit 5 assignment example", "ac239 unit 5 sample" and "ac239 unit 5 example" land here.
What a finished AC239 Unit 5 job order costing problem looks like
A job cost sheet laid out the way a cabinet shop would keep it fills the middle of the page. A header gives the job number, the date started and the date completed. Three sections run beneath: direct materials, listing each requisition number and amount; direct labor, listing time tickets with hours and rates; and manufacturing overhead applied, shown as the predetermined rate times the job's actual direct labor hours. A summary box totals the three and divides by units in the job for a unit cost. Before the cost sheet, a single line computes the predetermined rate from estimated overhead over estimated labor hours. After it, the journal entries trace the job through Raw Materials, Work in Process, Finished Goods and Cost of Goods Sold, with a final entry closing the underapplied overhead.
How a AC239 Unit 5 example is structured
The predetermined rate is computed first, from the year's estimates rather than actual overhead, and a sentence says why: actual totals are unknown until the year ends, while the job needs a cost now. The cost sheet follows, built section by section in the order costs arrive on the floor. The journal entries come after the sheet and follow the physical flow: materials purchased, then requisitioned, with indirect materials sent to Manufacturing Overhead rather than to the job; labor recorded the same way; overhead applied; the job transferred to Finished Goods on completion and to Cost of Goods Sold on sale. The last block compares actual overhead with applied, names the difference as underapplied, and closes it to Cost of Goods Sold with a sentence on what that does to gross margin.
The predetermined rate
Estimated annual overhead over estimated direct labor hours, computed once. Actual overhead plays no part in costing the job during the year.
Materials and labor on the sheet
Requisitions listed by number and amount, time tickets by hours and rate. Only direct items reach the job; glue, sandpaper and the supervisor go to overhead.
Overhead applied, not incurred
The job's actual labor hours times the predetermined rate. The sheet shows the multiplication so the applied figure can be checked in one step.
Unit cost and the summary box
Materials, labor and applied overhead totaled, then divided by the units in the job. The figure a bid for the next similar order would start from.
Entries through the inventory accounts
Raw Materials to Work in Process to Finished Goods to Cost of Goods Sold, each transfer dated and traced to the cost sheet's totals.
Closing the overhead difference
Actual overhead against applied, the gap named underapplied or overapplied, and closed to Cost of Goods Sold with its effect on gross margin stated.
Where marks go in AC239 Unit 5
Applying overhead at the actual rate, or charging actual overhead straight to the job, is the error this unit is built to catch, and it costs heavily because it abandons the method the unit teaches. Indirect materials and indirect labor charged to the job instead of to Manufacturing Overhead come next, usually through a requisition for supplies that could not be traced to any one order. Cost sheets whose totals disagree with the transfer to Finished Goods lose points wherever the gap appears. The overhead difference is the last common trap: labeled overapplied when actual exceeded applied, or closed with the wrong sign so that Cost of Goods Sold falls when it should rise. Missing requisition or ticket references and unlabeled journal entries account for most of the small deductions.
Get a AC239 Unit 5 example written to your instructions
The job's requisitions, time tickets, estimated overhead and allocation base all come from the Unit 5 problem your section issued; send those with the rubric and instructions. The cost sheet and entries return in 24-48h, the overhead difference closed and explained in a sentence. Your first custom sample costs nothing.
AC239 Unit 5 questions, answered
Why not wait for actual overhead before costing the job?
Because the job has to be priced, billed or valued in inventory long before the year's overhead is known, and some overhead, such as heating, is lumpy across months. A predetermined rate smooths that out. The cost of the method is the difference that appears at year end between overhead applied and overhead incurred, which the sample closes out explicitly.
Which allocation base does the sample use?
Whichever the problem specifies, usually direct labor hours, direct labor cost or machine hours. The choice matters in AC239 because a base that does not drive overhead distorts job costs, overcharging labor-heavy jobs in an automated shop, for example. When the problem asks which base is better, the sample adds a sentence comparing how closely each tracks the overhead it allocates.
What if the problem has several jobs instead of one?
Then each job gets its own cost sheet, and a summary schedule lists every job with its status at period end: still in process, finished but unsold, or sold. The balances in Work in Process and Finished Goods must equal the totals of the matching jobs, and that tie-out is usually where multi-job problems in AC239 place their heaviest marks.