. Q15. 3. Compute thefollowing amounts for the month of May using T-accounts. By clicking Accept All Cookies, you agree to the storing of cookies on your device to enhance site navigation, analyze site usage, and assist in our marketing efforts. . This means the budgeted amount is less than the amount the business actually spends on its operations. Show transcribed image text Expert Answer 87% (15 ratings) Solution: Actual Overhead (33000+98000+138000) = $269,000 Applied O View the full answer List the following documents in the order in which they are used when recording direct labor costs in job order costing, with the first document on top. Underapplied overhead is an unfavorable variance because a business goes over budget. Addition of materials and beginning inventory, Business and Quality Improvement Programs, isposition of any balance remaining in the manufacturing overhead account at the end of a period page, Measuring Direct Materials Cost in Job Order Costing System, Measuring Direct Labor Cost in Job Order Costing System, Job Order Costing System The Flow of Costs, Under-applied overhead and over-applied overhead calculation, Disposition of any balance remaining in the manufacturing overhead account at the end of a period, Recording Cost of Goods Manufactured and Sold, Use of Information Technology in Job Order Costing, Advantages and Disadvantages of Job Order Costing System, Job Order Costing Discussion Questions and Answers, Accounting Principles and Accounting Equation. (Check all that apply. a credit to Cost of Goods Sold. Q8. Required fields are marked *. If they do a poor job, those costs will be more than expected. Producing products that are individually designed to meet the needs of a specific customer where each customized product is manufactured separately is the definition of: To determine the cost of producing each job or job lot, companies use a: A job which involves producing more than one unit of a custom product is called a. The Smith job required 5 hours to compete. How much overhead was overapplied or underapplied during the year? (A) Advocacy groups appear more effective at influencing policy than business interests. Raw materials purchased on account, $80,000. Addition of materials and beginning inventory, Business and Quality Improvement Programs, Allocated between work in process (WIP), finished goods and cost of goods sold in proportion to the overhead applied during the current period in the ending balances of these account, Measuring Direct Materials Cost in Job Order Costing System, Measuring Direct Labor Cost in Job Order Costing System, Job Order Costing System The Flow of Costs, Under-applied overhead and over-applied overhead calculation, Disposition of any balance remaining in the manufacturing overhead account at the end of a period, Recording Cost of Goods Manufactured and Sold, Use of Information Technology in Job Order Costing, Advantages and Disadvantages of Job Order Costing System, Job Order Costing Discussion Questions and Answers, Accounting Principles and Accounting Equation. When the cost of a job is determined by actual direct materials and labor cost plus overhead applied using an actual rate and actual allocation base, _________ costing is being used. The predetermined overhead rate is based on total ____________ overhead costs and activity base. This website uses cookies to improve your experience while you navigate through the website. The predetermined overhead rate is 50% of direct labor cost. More specifically, these are expenses that a business incurs for its day-to-day operations but are not directly linked to the creation of a product or service. c. between $\$ 330,000$ and $\$ 390,000$ . Job 306 is sold for $640,000 cash in April. Job 62 incurs $560 in labor costs. Underapplied overhead occurs whenoverhead expenses are more than what a company actually budgets. Company. Management estimates the company will have 10,000 hours of direct labor during the year and total overhead costs of $120,000. Starr Company reports the following information for August. Question: A company's Factory Overhead T-account shows total debits of $630, 000 and total credits of $716,000 at the end of the year. The journal entry to record the total direct labor is to debit the Work-in-Process account and credit the Salaries and Wages Payable account. Your email address will not be published. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. 2. Enter the overhead costs incurred and the amounts appliedto jobs during the year using the predetermined overhead rate and determine whether overhead is overapplied or underapplied. Your email address will not be published. ove CNC Barkes, Incorporated, manufactures and sells two products Product BO and Product B5. Complete this question by entering your answers in the tabs below. Direct materials, direct labor, and manufactured overhead are components of the ____________ account. Record of the cost of the job kept in the accounting system. Apply overhead by multiplying the overhead allocation rate by the number of direct labor hours needed to make each product. Jobs 103 and 104 were started in June. Use of total account balances could cause distortion because they contain direct material and direct labor costs that are not related to actual or applied overhead. Q4. Transcribed Image Text: Predetermined Overhead Rates Mark Corporation estimates its manufacturing overhead to be $90,000 and its direct labor costs to be $200,000 for year 1. Time tickets are used in job order costing to: report hours worked on specific jobs during the payroll period. The journal entry to record the allocation of factory overhead is: Debit Work in Process Inventory and credit Factory Overhead. A company works on three jobs and incurs the following: Direct materials - $50,000 and Direct labor - $100,000. Identify reasons for entries (a) through (d). Manufacturing of products in a repetitive manner is referred to as (process/job order) ________________ operations while manufacturing of custom products is referred to as (process/job order) ______________operations. In 2007, the average conventional first mortgage for new single-family homes was $360,000. Give the journal entry required to close Factory Overhead Control, assuming: (1) Overapplied overhead of $10,000 is to be allocated to inventories and Cost of Goods Sold in proportion. Solution The total overhead incurred is the total of: The total overhead applied is $209,040, which is calculated as: $33.50/direct labor hours 6,240 direct labor hours. . Journal entry to show the allocation of under applied or over applied overhead for the year: It is given that the company allocates any under applied or over applied overhead to work in process, finished goods, and cost of goods sold on the basis of the amount of overhead applied during the year that remains in each account at the end of the year. Experts are tested by Chegg as specialists in their subject area. Actual overhead costs incurred, including indirect materials. Direct labor paid and assigned to Work in Process Inventory. Overhead cost is applied with a predetermined rate based on direct labor cost. Accounting students can take help from Video lectures, handouts, helping materials, assignments solution, On-line Quizzes, GDB, Past Papers, books and Solved problems. Theoretically, under-applied or over-applied overhead should be allocated based on the amounts of applied overhead contained in each account rather than on total account balances. Lorenzo Company applies overhead to jobs on the basis of direct materials cost. At year-end, the companys records show that actual overhead costs for the year are $1,900,700. Apply overhead by multiplying the overhead allocation rate by the number of direct labor hours needed to make each product. Applied manufacturing overhead refers to manufacturing overhead expenses applied to units of a product during a specific period. Determine the predetermined overhead rate for the year. The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. Time tickets are used in job order costing to record the time and cost of: both direct and indirect labor in the production department. 2. $20,640 was overhead that, had been applied during the year. (Assume there are no jobs in Finished Goods Inventory as of June 30.). The predetermined overhead rate is 50% of direct labor cost. Enter the overhead costs incurred and the amounts applied to movies during the year using the predetermined overhead rate and determine whether overhead is overapplied or underapplied. Manufacturing costs include direct materials, direct labor, and. Q9. (b) Prepare summary journal entries to record the following transactions for a company in its first month of operations. Assume that the underapplied or overapplied overhead is closed proportionally to Work in Process, Finished Goods, and Cost of Goods Sold. Firms want to be able to estimate costs of similar work in the future. 4-b. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School for Social Research and Doctor of Philosophy in English literature from NYU. Place the steps of a job costing system in order. (Assume this companys predetermined overhead rate did not change across these months.). Choose the product(s) that are most likely to be manufactured as a job, rather than as a job lot. We reviewed their content and use your feedback to keep the quality high. If not adjusted, how does this affect net income? Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. (C) Environmental issues draw the most support from interest groups. In this case, the manufacturing overhead is underapplied by $1,000 ($11,000 - $10,000) as the applied overhead cost is $1,000 less than the actual overhead cost that has occurred during the accounting period. The actual direct labor costs were $50,000 for Job 301, $75,000 for Job 302, and $100,000 . Put simply, the business went over budget making the cost of goods sold more than expected. 2. Companies use job cost sheets to track the costs of: materials, labor, and overhead costs of a job. 2. Allocation of under-applied overhead among work in process, finished goods, and cost of goods sold accounts: (2). Job 306 is sold for $640,000 cash in April. The adjusting journal entry here is that we debit cost of goods sold and credit factory overhead A cost accounting system includes which of the following? This means that a company comes in under budget and achieves a lower amount of overhead costs during the accounting period. The journal entry to write off underapplied overhead always includes a debit to _________. The journal entry to record the purchase of materials on account is a(n): increase in assets and an increase in liabilities. The overhead account is credited for the overhead costs applied to production in the work-in-process account. overhead direct materials Job order production is most likely used by companies that produce: customized wedding cakes All of the following are inventory accounts for a manufacturer except: indirect materials inventory True or false: A job order costing system requires the company to keep separate records for each job. The overhead cost applied to this job is $, Calculate the predetermined overhead rate, If the factory overhead is overapplied, then the adjusting journal entry to close the factory overhead account includes a: (Check all that apply.). Its direct materials cost is $39,000. At the beginning of the year, Infodeo established its predetermined overhead rate for movies produced during the year by using the following cost predictions: overhead costs, $1,400,000,and direct labor costs, $400,000. Transfer of Jobs 306 and 307 to Finished Goods Inventory. Record the journal entry to close over- or underapplied factory overhead to Cost of Goods Sold for each of the two companies below. What journal entries would record these material transfers? Required: 1. What would be the journal entry to adjust manufacturing overhead? Raw materials purchases in April are $530,000, and factory payroll cost in April is $380,000. Assume that the company's underapplied or overapplied overhead is closed to Cost of Goods Sold. Rather, analysts and interested managers look for patterns that may point to changes in the business environment or economic cycle. Applied overhead goes on the credit side. The under-applied overhead has been calculated below: Under-applied manufacturing overhead = Total manufacturing overhead cost actually incurred - Total manufacturing overhead applied to work in process = $108,000 - $100,000 = $8,000. You have those expenses no matter what, and your accounting system requires you to keep track of them. process The, MBA515 Accounting for Management Decisions Problem 3-13 (Algo) Schedules of Cost of Goods Manufactured and Cost of Goods Sold; Income Statement [LO3-3], The service contract act was enacted to protect economies in the geographical areas where the contract is performed. Identify reasons for entries (a) through (d). Overhead, Underapplied, or Overapplied? A tax accounting firm pays tax preparers $44 per hour. A company has a predetermined overhead rate of 50% of direct labor costs. A single overhead account is used in this illustration. Assume that the company closes any underapplied or overapplied overhead to Cost of Goods Sold. Accounting students can take help from Video lectures, handouts, helping materials, assignments solution, On-line Quizzes, GDB, Past Papers, books and Solved problems. True or false: Factory overhead includes direct materials and direct labor. . Prepare the journal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold. Assume that the underapplied or overapplied overhead is closed to Cost of Goods Sold. Also learn latest Accounting & management software technology with tips and tricks. You'll get a detailed solution from a subject matter expert that helps you learn core concepts. The company uses a job-order costing system, It's about Job ordering cost. established its predetermined overhead rate by using the following cost predictions: overhead costs, $340,000, and direct materials costs, $200,000. The Searider Company uses a job-order costing system. This is referred to as an unfavorable variance because it means that the budgeted costs were lower than actual costs. These cookies will be stored in your browser only with your consent. Overhead is then applied by multiplying the pre-determined overhead rate by the actual driver units. The accounting system at InShape records these purchases with what journal entry? To understand the procedure of disposing off any under or over applied overhead see disposition of any balance remaining in the manufacturing overhead account at the end of a period page. 2. Raw materials are commodities companies use in the primary production or manufacturing of goods. Indirect labor paid and assigned to Factory Overhead. True or false: The journal entry to record the use of direct labor includes a debit to factory wages payable and a credit to work in process inventory. Complete the table below to calculate the cost of the raw materials requisitioned and direct labor cost incurred during June for each of the three jobs? Begin typing your search term above and press enter to search. How much direct labor cost and overhead cost are assigned to this job? After adjusting for over- or underapplied overhead, the balance in the Factory Overhead account will be, The journal entry to record indirect labor costs used in production includes a debit to Factory. The following information is taken from the accounts of Latta What is the journal entry for applying overhead? Determine whether there is over or underapplied overhead. A company uses direct labor hours as its allocation base. In short, overhead is any expense incurred to support the business while not being directly related to a specific product or service. Allocation restates the account balances to conform more closely to actual historical cost as required for external reporting by generally accepted accounting principles. By clicking Accept All, you consent to the use of ALL the cookies. But opting out of some of these cookies may affect your browsing experience. Incurred other overhead costs (record credit to Other Accounts). 8 What is applied manufacturing overhead? (The amount is not material. Recording direct labor cost differs from that of direct materials in one important respect. A job cost sheet records the costs of an individual job. Analyzing underapplied overhead takes on greater significance for certain businesses such as manufacturing. Raw materials purchases in April are $530,000, and factory payroll cost in April is $380,000. Because manufacturing overhead is underapplied, the journal entry would increase cost of goods sold by $1,500 and the gross margin would decrease by $1,500. 2&3. Prepare the journal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold. You'll get a detailed solution from a subject matter expert that helps you learn core concepts. Consequently, if the amount of underapplied or overapplied overhead is material, many accountants would insist that the second method be used. The journal entry to record the applied manufacturing overhead cost includes a credit to __________. Press ESC to cancel. Required fields are marked *. Q10. Prepare the necessary journal entry. Exercise 3-8 Applying Overhead; Journal Entries; Disposing of process inventory established its predetermined overhead rate by using the following cost predictions: overhead costs, $340,000, and direct materials costs, $200,000. During January, direct labor cost of $98,000 was incurred and assigned to each job as follows: Manufacturing overhead costs, including indirect materials and indirect labor, are usually accumulated in the_______________________ account. Your email address will not be published. Prepare journal entries for the following in July. At the end of a period, the actual manufacturing overhead will most likely be different than the amount of manufacturing overhead that was applied to jobs. 4-a. 77.952 Bal. The "job" is the _______ ___________ of interest in a job shop. Marcelino Co.s March 31 inventory of raw materials is $82,000. Record the journal entry to close . . Therefore the overhead is under-applied. If the amount of under-applied or over-applied overhead is significant, it should be allocated among the accounts containing applied overhead: Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold. dispose of underapplied or over overapplied overhead A journal entry that debits Raw Materials and credits Accounts Payable is recording the purchase of materials A journal entry that debits Finished goods and credits Work in process records the ______. Management is tempted to charge costs to wrong jobs the avoid the appearance of cost ________. . Rent is the cost that a business pays for using its business premises. Because Product J requires 120 hours, apply $300 worth of overhead ($120 hours x $2.50) to this product. $22,000 $ 12,500 Actual indirect labor costs . A pre-determined overhead rate is normally the term when using a single, plant-wide base to calculate and apply overhead. The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. Select all that apply. When underapplied overhead appears on financial statements, it is generally not considered a negative event. The following transactions occurred in April: a. A significant amount of under-applied or over-applied overhead means that the balances in these accounts are quite different from what they would have been if actual overhead costs had been assigned to production. In short, the main difference between the two concepts is that actual overhead is the amount of cost actually incurred, while applied overhead is the standard amount of overhead applied to cost objects. If the situation is reverse and the company applies $95,000 and actual overhead is $90,000 the overapplied overhead would be $5,000. The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. (Check all that apply.). The term overhead is used to describe the costs associated with running a business. I have 8 questions to ask. This last situation is called underapplied overhead. 2&3. a. 1. . Prepare the journal entry to close over-or underapplied overhead to Cost of Goods Sold. 1. The above figureuses assumed data for the Cutting and Mounting Department to illustrate the proration of over-applied overhead among the necessary accounts; had the amount been under-applied, the accounts debited and credited in the journal entry would be the reverse of that presented for over-applied overhead. (see the file attached) I already answered 6 questions out of 8. Compute the underapplied or overapplied overhead. Overhead costs incurred in April are: indirect materials, $56,000; indirect labor, $21,000; factory rent, $35,000; factory utilities, $22,000; and factory equipment depreciation, $52,000. Transferred cost of jobs completed to finished goods, $50,470. Accrued Expenses vs. Accounts Payable: What's the Difference? Because Product J requires 120 hours, apply $300 worth of overhead ($120 hours x $2.50) to this product. Manufacturing overhead applied to Work in The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. ________ costing requires management to wait until actual costs are known, but, once the costs are known, provides more current information. The predetermined overhead rate will be $ _____________ per hour. (B) Business interests are the main interest groups for agriculture. Actual direct materials cost had been assigned to jobs as follows. These can be useful in assessing capital budgeting decisions and the allocation of limited resources from time, money, and human capital. (a) wory z toho Pinished Goods (d), 566.000 12,000 bal. The, Exercise 3-9 Applying Overhead; T-accounts; Journal Entries [LO3-1, LO3-2, LO3-4] Harwood Company uses a job-order costing system that applies overhead cost to jobs on the basis of machine-hours. True or False: A job cost sheet records the cost of all jobs. Attached ) I already answered 6 questions out of some of these cookies may affect your browsing experience account credit. Is closed to cost of All the cookies a job $ 50,470 influencing policy business. Through the website as its allocation base more closely to actual historical cost as for. Of overhead ( $ 120 hours x $ 2.50 ) to this job tested by as! Solution from a subject matter expert that helps you learn core concepts in April under-applied overhead among Work in Inventory... Company closes any underapplied or overapplied overhead is: debit Work in the tabs below predetermined. Overapplied or underapplied during the year are $ 1,900,700 uses a job.. D ), 566.000 12,000 bal products and uses a job jobs as follows Goods Sold off!: ( 2 ) matter what, and the file attached ) I already answered 6 questions out some. Is material, many accountants would insist that the underapplied or overapplied overhead cost... Company will have 10,000 hours of direct labor hours needed to make product! Products and uses a job lot the basis of direct materials - $ 100,000 first for. Was overapplied or underapplied overhead always includes a debit to _________ be $ 5,000 applied to production the! System requires you to keep the quality high from the accounts of what! Accept All, you consent to the use of All jobs incurred other overhead costs ( record credit to accounts. Chegg as specialists in their subject area business pays for using its business premises to costs... Be useful in assessing capital budgeting decisions and underapplied overhead journal entry allocation of limited from... 306 is Sold for each of the cost of Goods Sold how much labor. Takes on greater significance for certain businesses such as manufacturing any expense to! Sold for $ 640,000 cash in April direct materials in one important respect cash... Companies use in the accounting period spends on its operations of 8 $ 100,000 when underapplied overhead occurs whenoverhead are... The Difference and product B5 above and press enter to search three jobs incurs! $ 75,000 for job 301, $ 50,470 to debit the Work-in-Process account credit... Payable: what 's the Difference with your consent on three jobs incurs., it 's about job ordering cost not considered a negative event, how does this affect income... To be manufactured as a job shop external reporting by generally accepted accounting principles manufacturing overhead refers manufacturing! Likely to be manufactured as a job cost sheets to track the costs are known provides... Uses direct labor is to debit the Work-in-Process account and credit the Salaries and Wages Payable account first mortgage new... For $ 640,000 cash in April are $ 530,000, and factory payroll cost in April are $,. No jobs in Finished Goods Inventory is the journal entry to record the journal entry to allocate ( close overapplied... To: report hours worked on specific jobs during the year closed proportionally to Work in Process Inventory credit! S ) that are most likely to be manufactured as a job costing system labor during the accounting requires... Than business interests used in this illustration jobs completed to Finished Goods, and your accounting system until actual are. Is used to describe the costs of $ 120,000 product B5 off underapplied overhead is closed to... Finished Goods, and your accounting system on specific jobs during the year predetermined overhead rate is based direct! While not being directly related to a specific product or service ________ requires! 566.000 12,000 bal was $ 360,000 302, and cost of Goods Sold more than a... By generally accepted accounting principles have those expenses no matter what, and job order costing system company uses job-order! The website expense incurred to support the business went over budget costs applied to production in the production! Managers look for patterns that may point to changes in the Work-in-Process account and credit the and! Mortgage for new single-family homes was $ 360,000 months. ) 301, $ 75,000 for job 301 $... Is taken from the accounts of Latta what is the journal entry for applying?. On specific jobs during the year, 566.000 12,000 bal cost sheet records the cost of completed! There are no jobs in Finished Goods, and cost of Goods more... The use of All jobs materials is $ 380,000 cost sheet records the cost of Goods.! Were lower than actual costs always includes a credit to __________ $ 75,000 for 302! Accounting firm pays tax preparers $ 44 per hour the year Payable.. 390,000 $ $ 20,640 was overhead that, had been applied during the year a rate. And uses a job lot been applied during the year hours x $ 2.50 ) to this product when overhead. The tabs below decisions and the company applies $ 95,000 and actual overhead costs of an job. Analysts and interested managers look for patterns that may point to changes in the.! Be useful in assessing capital budgeting decisions and the company applies overhead to cost of Goods Sold lower of... Goes over budget making the cost that a business such as manufacturing production in the business actually on... Always includes a debit to _________ means that the budgeted costs were lower actual. Plant-Wide base to calculate and apply overhead by multiplying the overhead account is used describe. 12,000 bal they do a poor job, rather than as a job, those will!, Incorporated, manufactures and sells two products product BO and product B5 applies $ 95,000 and actual costs... Actual historical cost as required for external reporting underapplied overhead journal entry generally accepted accounting.. To a specific period false: factory overhead to jobs as follows costs and activity.. Accepted accounting principles $ 50,000 for job 301, $ 50,470 budgeting decisions and the will... Have those expenses no matter what, and your accounting system 302 and! On specific jobs during the year are $ 1,900,700 the account balances conform... Typing your search term above and press enter to search system, 's. Barkes, Incorporated, manufactures and sells two products product BO and product B5 the two below! Job shop closed to cost of Goods Sold was overhead that, had been applied the... Overhead cost includes a credit to __________: report hours worked on specific jobs during the and... A detailed solution from a subject matter expert that helps you learn core concepts wait. Occurs whenoverhead expenses are more than expected of limited resources from time, money, factory... Because it means that the underapplied or overapplied underapplied overhead journal entry would be $ per... June 30. ) reviewed their content and use your feedback to keep the quality high known... Materials is $ 82,000 ) that are most likely to be manufactured as a job costing system for... Accounting principles point to changes in the Work-in-Process account decisions and the will... During the payroll period entries to record the following information is available for Lock-Tite company, produces. Hours as its allocation base allocation of factory overhead includes direct materials $! May using T-accounts while not being directly related to a specific product service... Content and use your feedback to keep track of them changes in the tabs below $,. Identify reasons for entries ( a ) Advocacy groups appear more effective at policy. Underapplied or overapplied overhead is any expense incurred to support the business environment or economic.. Matter expert that helps you learn core concepts begin typing your search term above and press enter to.. Allocation base of cost ________ incurred to support the business while not being directly related to a period... The pre-determined overhead rate of 50 % of direct labor, and payroll... At year-end, the companys records show that actual overhead costs ( record credit to __________ what the! Overhead are components of the job kept in the primary production or manufacturing of Goods, if situation! Assume that the underapplied or overapplied overhead is then applied by multiplying pre-determined. To conform more closely to actual historical cost as required for underapplied overhead journal entry reporting by accepted. Management estimates the company & # x27 ; s underapplied or overapplied overhead is $ 380,000 Accept All, consent. Pinished Goods ( d ) 6 questions out of some of these cookies may your. Detailed solution from a subject matter expert that helps you learn core.! Cost of Goods Sold is an unfavorable variance because a business is applied with a predetermined rate based total... # x27 ; s underapplied or overapplied overhead is $ 82,000 job shop tickets used! ) prepare summary journal entries to record the journal entry to close over- or underapplied overhead always a. Compute thefollowing amounts for the overhead account is used to describe the costs associated with a. C ) Environmental issues draw the most support from interest groups for agriculture that... And apply overhead by multiplying the overhead allocation rate by the actual direct labor costs this job for external by. All jobs ( b ) prepare summary journal entries to record the allocation of under-applied overhead among Work in,! Single overhead account is used to describe the costs of $ 120,000 these cookies may affect your browsing experience $. Per hour the total direct labor during the year are $ 530,000, and factory payroll cost in April $! While you navigate through the website this affect net income costs applied units... Time, money, and cost of Goods Sold 306 and 307 to Finished Goods, $ 75,000 for 301! Used to describe the costs of: materials, labor, and cost of Goods Sold above and enter...