For a private-label lager bid, GB519's Unit 4 job costing problem is worked here under plantwide and departmental overhead rates, and the gap between them sets the quote. Searches like "gb 519 unit 4 assignment example", "gb519 unit 4 sample" and "gb519 unit 4 example" land here.
What a finished GB519 Unit 4 job costing problem looks like
Two job cost sheets side by side for one 60-barrel batch of the private-label lager, then a bid memo. Direct materials, 4,100 dollars, and direct labor, 1,300, are identical on both sheets. The difference is overhead. The left sheet applies a single plantwide rate of 780 dollars per brewhouse hour to the batch's ten hours, for 7,800 dollars and a total of 13,200. The right sheet uses two departmental rates, 200 dollars per brewhouse hour and about 362 dollars per fermenter-day, and because a lager holds its tank for thirty-two days rather than an ale's fourteen, overhead reaches 13,600 and the total 19,000. A rate derivation box sits beneath each sheet. The memo compares both totals with the group's target of 15,800 per batch and names a quote.
How a GB519 Unit 4 example is structured
Materials and labor are shown once, since neither depends on the costing method, leaving overhead as the only source of disagreement. Each rate is derived visibly from estimated annual overhead and its base: brewhouse hours for the plantwide rate, then the same overhead split into a brewhouse pool and a cellar pool with bases of their own. The side-by-side layout makes the finding plain: the plantwide sheet makes the group's target price look generous, while the departmental sheet shows it losing about 3,200 dollars a batch. The memo reads the gap as a question about what drives cost in a brewery, where tank time rather than brew-day hours consumes most of the overhead. It closes on two quotes, a standard price near 21,000 dollars per batch and a lower figure offered only for batches run in the January lull.
Materials and labor, shown once
Grain, hops, yeast and labels, then brew-day and cellar hours, identical under both methods so the comparison isolates overhead.
One rate for the whole plant
Annual overhead over total brewhouse hours gives 780 dollars an hour, applied to ten hours of brewing for 7,800 dollars.
Brewhouse and cellar, costed apart
The same overhead split into two pools, the cellar's share charged per fermenter-day, so a thirty-two-day lager carries its occupancy.
A target price that looks generous
At 13,200 dollars of cost the group's 15,800 looks profitable; at 19,000 it loses money on every batch.
Two quotes and a condition
A standard price near 21,000 dollars a batch, and the group's figure accepted only for batches brewed while tanks would otherwise sit empty.
Where marks go in GB519 Unit 4
A bid built on the plantwide sheet without questioning it loses the most, because the problem's facts, a lager occupying a fermenter more than twice as long as the brewery's usual beer, point straight at the allocation base. Rates derived from actual rather than estimated overhead draw the next deduction in many sections. Departmental pools that fail to total the plantwide overhead suggest cost was invented or lost in the split, and graders check that sum. A recommendation that quotes a price without comparing it to both costs, or that treats the lower cost as the true one without saying why, forfeits decision marks. The slack-season point is often missed: ignoring when the batches would run leaves out the best counteroffer. Rounding and unlabeled rate bases account for the minor deductions.
Get a GB519 Unit 4 example written to your instructions
Send the Unit 4 job data your section provided, the overhead estimates and allocation bases, and the rubric. The cost sheets are built under every method the instructions name, the rates are derived in the open, and the result ends in a price or decision stated plainly. It comes back in 24-48h, with the first custom sample free.
GB519 Unit 4 questions, answered
Why compute the job under two overhead methods?
Because the choice of allocation base can change a bid more than any other input. When one department's cost is driven by something other than the plantwide base, here tank time rather than brew-day hours, a single rate misprices jobs that use that department unusually. GB519 problems often ask for both so the difference can be interpreted as a management question, not just computed.
Does the problem need journal entries?
Only if the instructions ask for them. Many GB519 sections focus job costing problems on cost sheets, rate derivation and pricing rather than recording, since the course is aimed at managers who read costs rather than book them. When entries are required, the sample adds them after the cost sheets and ties each one to a sheet total.
Can the brewery accept a price below full job cost?
Sometimes, and the memo explains when. If the batches run in a period when fermenters would otherwise sit idle, the overhead charged for tank time is not a cost the brewery would avoid by declining, so a price above the incremental cost still adds profit. Outside that window, the same price displaces beer that covers its full cost, and the answer changes.