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Direct Machine Hours
Direct Machine Hours
This transaction may be performed only if the Shop Floor Control module is installed; otherwise, the burden cost is generated at standard when the manufacturing order receipt is processed.
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1
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machine hour recorded
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5.0000000
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accounting standard labor rate per hour - rate 1
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2.0000000
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accounting standard labor rate per hour - rate 2
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1.0000000
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accounting standard burden rate per hour, applied based on machine rate 4 (valid only for machine-paced workcenters)
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3.0000000
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accounting standard burden rate per hour, applied based on labor rate 3
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1. Machine hours recorded for a labor-paced workcenter
No journal entries generated. Both the labor and the burden costs are calculated based on the labor hours expended.
2. Machine hours recorded for a machine-paced workcenter
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DR
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Work In Process
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1.00
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CR Accrued Burden - Rate 4
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1.00
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Indirect and Setup Machine hours are not costed. These costs should be reflected in the burden rate.