Bramble Company purchases $50,500 of raw materials on account, and it incurs $61,400 of factory labor costs. Supporting records show that (a) the Assembly Department used $25,100 of the raw materials and $39,700 of the factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Work In Process : Assembly Department $63,520 (debit)

Work In Process : Finishing Department $34,720  (debit)

Overhead $98,240 (credit)

Explanation:

Overhead allocations are based on the labor cost.Thus, First determine the amounts of labor costs allocated to the Departments.

Labor Cost Allocation :

Assembly Department = $39,700

Finishing Department   = $21,700 that is (61,400 -39,700)

Overhead Allocation :

Assembly Department ($39,700 × 160%) = $63,520

Finishing Department  ($21,700 × 160%) =  $34,720

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"we first find value of tax in dollars.

the difference between the two prices   is: 23. 54 - 22 = 1.54

therefore the sales tax in dollars is 1.54

the tax % will be   (amount of tax / original cost price ) × 100

(1.54 / 22) × 100  → (0.07) × 100 =   7

so the tax rate is 7%

we can double check the answer.

7 % of 22   → (7/100) × 22 → 0.07 × 22 = 1.54

22 + 1.54 = 23.54"