1.   Make the cost accounting records for the following transactions:
 
      a.   The firm paid 1,200 TL for telephone and internet services of the administrative offices and paid 2,500 TL for the electricity, water and gas that have been used in the administrative offices.
      b.      Depreciation expense of a manufacturing firm is as follows:
            (1)      3,000 TL is the depreciation of the factory building,
            (2)      10,000 TL is the depreciation of the machinery and equipment used in the machining department, 15,000 TL is the depreciation of the machinery and equipment used in the molding department.
            (3)      4,000 TL is the depreciation of the administrative building and the furniture and fixtures in it.
      c.      Depreciation expense of a hospital is as follows:
            (1)      5,000 TL is the depreciation of the furniture and fixtures used in the internal medicine clinic, 8,000 TL is the depreciation of the furniture and fixtures and machinery and equipment used in the emergency department (acil servis).
            (2)      25,000 TL is the depreciation of the MR machine used in the visual diagnostics department.
            (3)      12,000 TL is the depreciation of the hospital building. 20 % of the building is used for administrative activities, the rest is used for medical service.
      d.   Food for the factory workers is cooked by the firm.     The firm paid 2,000 TL for vegetables, meat, fruits, etc. to prepare the food.
      e.   The firm paid 15,000 TL + 18 % VAT to a catering firm for the food served to the employees. (80 % of the employees work in manufacturing, 20 % work in administrative functions).
     f.    The firm paid 30,000 TL to the factory managers and production planners (no credit record).
      g.   A hospital used medicine and medical supplies costing 10,000 TL for the patients in the neurology department, and used medicine and medical supplies costing 15,000 TL for the patients in the orthopedic department from the materials inventory.
      h.   A firm paid 20,000 TL to personnel working in the marketing department, 12,000 TL to the personnel working in the finance department, 8,000 TL to the personnel working in the HRM department (no credit record).
      i.    An intercity bus company (şehirlerarası otobüs işletmesi) paid 1,200 TL for the motor vehicle tax of the bus 34 XX XX.
      j.      Insurance expense of the machinery and equipment used in the molding department is 2,000 TL, insurance expense of the machinery and equipment used in the painting department is 3,000 TL. (Insurance was prepaid)
      k.   A firm paid 100,000 TL for the electricity that was used to operate manufacturing machines.
      l.    A firm paid 3,000TL + 18 % VATto a transportation firm to deliver the goods it manufactured. (no cost center).
      m. The firm paid 5,000 TL + 18 % VAT to a warehousing firm for warehousing its inventories. (no cost center).
      n.   Debit total of 740 service cost account is 170,000 TL, debit total of 760 selling, marketing, and delivery expenses account is 60,000 TL, debit total of 770 general administrative expenses account is 45,000 TL. Transfer these amounts to financial accounting.
 
2.   In a manufacturing firm there are three main production departments, which are P1, P2, and P3. There are three support departments, which are factory management (S1), building occupancy (S2), and social services (S3). Manufacturing overhead accumulated in the main production departments are 100,000 TL for P1, 80,000 TL for P2, and 120,000 TL for P3. Manufacturing overhead accumulated in the support departments are 70,000 TL for S1, 55,000 TL for S2, and 80,000 TL for S3. The allocation bases are as follows:
     
      a.   Total payroll for S1,
      b.   Area (m2) for S2,
      c.      Number of employees for S3.
 
      Actual amounts of allocation bases in the main production departments and support departments are as follows:
 
Factory Management (S1)
 
User Departments                     Total Payroll (TL)
P1                                            80,000
P2                                            70,000
P3                                            100,000
S2                                            20,000
S3                                            10,000
 
Building Occupancy (S2)
 
User Departments                     Area (m2)
P1                                            10,000
P2                                            7,500
P3                                            5,000
S1                                            500
S3                                            1200
 
Social Services (S3)
 
User Departments                     Number of employees
P1                                            50
P2                                            40
P3                                            60
S1                                            10
S2                                            18
 
Required:
a.   Allocate the support department costs to the main production departments by using direct and step methods.
b.   What is the total manufacturing overhead in each main production department after the allocation?
c.   Make the accounting record.
 
3.   In a manufacturing firm there are two main production departments, which are P1, and P2. There are four support departments, which are factory management (S1), building occupancy (S2), social services (S3), and energy (S4). Manufacturing overhead accumulated in the main production departments are 120,000 TL for P1, 140,000 TL for P2. Manufacturing overhead accumulated in the support departments are 80,000 TL for S1, 50,000 TL for S2, 70,000 TL for S3, and 100,000 TL for S4. The allocation bases are as follows:
 
      a.   Total payroll for S1,
      b.   Area (m2) for S2,
      c.      Number of employees for S3,
      d.   Total machine hours for S4.
 
Actual amounts of allocation bases in the main production departments and support departments are as follows:
 
Factory Management (S1)
 
User Departments                     Total Payroll (TL)
P1                                            100,000
P2                                            90,000
S2                                            40,000
S3                                            30,000
 
Building Occupancy (S2)
 
User Departments                     Area (m2)
P1                                            8,000
P2                                            5,500
S1                                            700
S3                                            1500
 
Social Services (S3)
 
User Departments                     Number of employees
P1                                            60
P2                                            50
S1                                            12
S2                                            20
 
 
Energy (S4)
 
User Departments                     Total machine hours
P1                                            35,000
P2                                            50,000
 
Required:
a.   Allocate the support department costs to the main production departments by using direct and step methods.
b.   What is the total manufacturing overhead in each main production department after the allocation?
c.   Make the accounting record.