{"id":999,"date":"2019-11-29T17:53:16","date_gmt":"2019-11-29T17:53:16","guid":{"rendered":"https:\/\/mitvas-srl.com\/?p=999"},"modified":"2022-09-02T20:57:04","modified_gmt":"2022-09-02T20:57:04","slug":"what-is-the-difference-between-actual-overhead-and","status":"publish","type":"post","link":"https:\/\/mitvas-srl.com\/index.php\/2019\/11\/29\/what-is-the-difference-between-actual-overhead-and\/","title":{"rendered":"What is the difference between actual overhead and applied overhead?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">actual-and-applied-overhead Definition<\/a><\/li>\n<li><a href=\"#toc-1\">What is the difference between Actual and Applied Overheads?<\/a><\/li>\n<li><a href=\"#toc-2\">Learn the Basics of Accounting for Free<\/a><\/li>\n<li><a href=\"#toc-3\">Underapplied Overhead<\/a><\/li>\n<li><a href=\"#toc-5\">What is applied overhead and how does it differ from actual overhead<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"252px\" alt=\"applied vs actual overhead\"\/><\/p>\n<p>To avoid such fluctuations, actual overhead rates could be computed on an annual or less-frequent basis. For example, the cost of Job 2B47 at Yost Precision Machining would not be known until the end of the year, even though the job will be completed and shipped to the customer in March. For these reasons, most companies use predetermined overhead rates rather than actual overhead rates in their cost accounting systems. So far, we haven\u2019t used a singleactual overhead figure in our calculations.<\/p>\n<ul>\n<li>Under Standard costing, Overheads for the period are estimated at the actual output whether it may be Fixed or Variable overheads.<\/li>\n<li>The first method is more precise but the second method is simpler.<\/li>\n<li>The second group of accountants is recording actual bills and totalling up actual overhead costs.<\/li>\n<li>Once you have determined if overhead is underapplied or overapplied, Calculate the difference between applied overhead and actual overhead.<\/li>\n<li>They do not consider whether ABC Co. has over- or under-applied their estimated overheads.<\/li>\n<li>You accumulate expenses and accumulate burden throughout the year.<\/li>\n<\/ul>\n<p>Actual overhead is the amount that the company actually incurred. Imagine that there are two groups of accountants inside a company. One group is applying overhead based on the actual activity and the predetermined overhead rate. These accountants are adding direct materials, direct labor and applied overhead to jobs to calculate the cost of goods sold on every job that is sold. The second group of accountants is recording actual bills and totalling up actual overhead costs.<\/p>\n<h2 id=\"toc-0\">actual-and-applied-overhead Definition<\/h2>\n<p>Most businesses overcome these variations and the waiting by using a predetermined overhead rate. Applied overhead, which is the amount of manufacturing overhead that\u2019s assigned to the goods that are produced, is typically done by using a predetermined rate. This is related to an activity rate which is a similar calculation used in Activity-based costing.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>How do you find actual and applied manufacturing overhead?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>To calculate manufacturing overhead, you need to add all the indirect factory-related expenses incurred in manufacturing a product. This includes the costs of indirect materials, indirect labor, machine repairs, depreciation, factory supplies, insurance, electricity and more.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Learning more about applied overhead can help you apply cost accounting knowledge to your business practices. In this article, we discuss what applied overhead is, its differences between corporate and manufactured overhead and how to use it in practice. \u2022Some overhead costs, like factory building depreciation, are fixed costs. If the volume of goods produced varies from month to month, the actual rate varies from month to month, even though the total cost is constant from month to month.<\/p>\n<h2 id=\"toc-1\">What is the difference between Actual and Applied Overheads?<\/h2>\n<p>The occurrence of over or under-applied overhead is normal in manufacturing businesses because overhead is applied to work in process using a predetermined overhead rate. A predetermined overhead rate is computed at the beginning of the period using estimated information and is used to apply manufacturing overhead cost throughout the period. This rate is useful from the point of view of cost control as it enables management to plan ahead and budget for the future.<\/p>\n<ul>\n<li>Corporate overhead is applied to subsidiaries based on the revenue, profit, or asset levels of the subsidiaries.<\/li>\n<li>Manufacturing overhead costs are all the expenses incurred in a production company that are not directly linked to any job or product.<\/li>\n<li>8.By dividing $500,000 by $2,000,000, the company has arrived at a predetermined overhead rate of 0.25.<\/li>\n<li>Comparison of costs becomes very much simple, and the company could be saved from low earning capital projects.<\/li>\n<\/ul>\n<p>First, we calculated the predetermined overhead rate by dividingestimated overhead by estimated activity. Johnson Company applies overhead to products using direct labor hours as the activity level. The total manufacturing overhead of $50,000 divided by 10,000 units produced is $5. So, for every unit the company makes, it\u2019ll spend $5 on manufacturing overhead expenses on that unit. Make the journal entry to close the manufacturing overhead account assuming the balance is material.<\/p>\n<h2 id=\"toc-2\">Learn the Basics of Accounting for Free<\/h2>\n<p>From a management perspective, the analysis of applied overhead is an integral part of financial planning &#038; analysis (FP&#038;A) methods. By analyzing how costs are assigned to certain products or projects, management teams can make better-informed capital budgeting and financial-related operations decisions.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What are the different kinds of overhead?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>There are three types of overhead: fixed costs, variable costs, or semi-variable costs.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Actual overhead are the manufacturing costs other than direct materials and direct labor. Since the overhead costs are not directly traceable to products, the overhead costs must be allocated, assigned, or applied to goods produced. Using activity based costing,  it is possible to understand the value of an activity and cost it accordingly instead of using time as a basis for allocating overheads. A manufacturing overhead account is used to track actual overhead costs and applied overhead .<\/p>\n<h2 id=\"toc-3\">Underapplied Overhead<\/h2>\n<p>Note that the manufacturing overhead account has a credit balance when overhead is overapplied because more costs were applied to jobs than were actually incurred. Occurs when actual overhead costs are higher than overhead applied to jobs .<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"applied vs actual overhead\"\/><\/p>\n<p>Applied overhead cost of $70,000 are allocated to WIP ($30,000), FG , and COGS . Examine how to find these types of overhead via two different methods. There are different overhead categories, such as administrative overhead, which includes costs related to managing a business. These actual costs will be recorded in general ledger accounts as the costs are incurred. When overhead is overapplied, we must subtract the amount from cost of goods sold. If overhead is overapplied, meaning you have too much overhead in cost of goods sold, subtract the amount that is overapplied. Here, overhead is underapplied since the applied is less than actual by $ 10,000.<\/p>\n<p>Companies use overhead analysis to determine their efficiency during a period of controlling overhead costs. To calculate the total manufacturing overhead cost, we need to sum up all the indirect costs involved. So the total manufacturing overhead expenses incurred by the company to produce 10,000 units of cycles is $50,000. Other examples of actual manufacturing overhead costs include factory utilities, machine maintenance, and factory supervisor salaries.<\/p>\n<p>If too much overhead has been applied to the jobs, it\u2019s considered to have been <a href=\"https:\/\/online-accounting.net\/accounting-for-actual-and-applied-overhead\/\">applied vs actual overhead<\/a> over-applied. Conversely, if too little has been applied, it is under-applied.<\/p>\n<p>In recent years increased automation in manufacturing operations has resulted in a trend towards machine hours as the activity base in the calculation. Once the allocation base is selected, a predetermined overhead rate can be established. The approach to assigning overhead costs to a job changes based upon whether the company is a manufacturer or is a service based company. The price charged to customers is often negotiated based on cost. A predetermined overhead rate is helpful when estimating costs. Actual overhead costs can fluctuate from month to month, causing high amounts of overhead to be charged to jobs during high-cost periods.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"applied vs actual overhead\"\/><\/p>\n<p>For example, utility costs might be higher during cold winter months and hot summer months than in the fall and spring seasons. Normal costing averages these costs out over the course of a year. However, this amount may not be the same as the actual overheads incurred during an accounting period. Therefore, companies must consider the difference between them and how to account for these items. DateParticularsDrCrCost of goods sold$20,000Factory overheads$20,000The above journal entries will conclude the accounting for actual and applied overheads for ABC Co. The first stage of accounting for overheads is when calculating applied overheads. At this stage, companies estimate that amount and allocate it to every job or project individually.<\/p>\n<p>Usually, companies credit the factory overhead account for the amount that the company expects to absorb. This amount remains in the factory overhead account until the end of the accounting period. On the other side, this account <a href=\"https:\/\/online-accounting.net\/\">https:\/\/online-accounting.net\/<\/a> will also accumulate actual overheads. In another example of applied overhead, consider a business that applies overhead to its products based on the standard overhead application rate of $25 per hour of machine use.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"applied vs actual overhead\"\/><\/p>\n<p>Actual overhead is the total of bills and statements at the end of the period. Accountants  measure the differences between actual and applied overhead at the end of each period to ensure that applied overhead estimations are increasingly accurate each time.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content actual-and-applied-overhead Definition What is the difference between Actual and Applied Overheads? 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