Chapter 13 | Problem 13-6 Factory Overhead (Direct, Step & Algebraic Methods) | Cost A/C Matz & Usry

Описание: Lecture 62. In this Lecture, we solve *Chapter 13 – Problem 13-6* from Cost Accounting: Planning and Control by *Milton F. Usry* and **Adolph Matz**.

This problem focuses on *Factory Overhead Departmentalization* and explains all three important methods step by step:

✔️ Direct Method
✔️ Step (Sequential) Method
✔️ Algebraic (Reciprocal) Method

I explain the full allocation process in a simple and exam-friendly way so you can clearly understand how service department costs are distributed to production departments under each method.

If you are preparing for Cost Accounting exams, B.Com, BBA, ACCA, CMA, CA, or university midterms/finals, this lecture will help you master overhead allocation concepts with confidence.

📌 What you will learn in this video:
• Difference between Direct, Step, and Algebraic methods
• How to allocate service department costs properly
• How to calculate reciprocal services using equations
• Comparison of final production department overheads

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