Underapplied Overhead Formula, Plus, explore some common cause

Underapplied Overhead Formula, Plus, explore some common causes and examples. The entry to correct under-applied … Underapplied overhead occurs when a business does not allocate enough money towards its overhead costs and thus the actual amount incurred is less than the … Explore the applied overhead formula, read about how to calculate it, find out about its importance, and discover some examples of its application as a guide. Learning objectives of this article: Define, explain and calculate under-applied and over-applied overhead rate. Video answers for all textbook questions of chapter 3, Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing, Cost Accounting Foundat… Learn how to calculate manufacturing overhead with step-by-step formulas, examples, and methods to improve cost accuracy, pricing, and profitability. It discusses the consequences of discrepancies between applied and actual overhead, leading to over-… How do you calculate the total overhead cost? Calculate your total overhead cost by adding any materials, labor, and expenses that aren’t … Manufacturing overhead is a term used to describe costs associated with the production process, but which cannot be directly traced to a specific product. c. Applied overhead is also calculated, and under/over-applie Applied Overhead Cost Formula Definition: Applied overhead cost is the amount of overhead cost assigned to products or services based on a predetermined rate. Give an example. The entry to correct under-applied overhead, using cost of goods sold, would be (XX … This video shows how to close overapplied or underapplied manufacturing overhead to Cost of Goods Sold. The allocation is typically done using a predetermined rate. the normal cost of goods sold. The company had $12,000 of underapplied overhead, which was then closed … Study with Quizlet and memorize flashcards containing terms like Predetermined Overhead Rate (POHR), Manufacturing overhead applied, Job manufacturing cost and more. Overhead variances arise when the actual overhead costs incurred differ from the expected amounts. Overhead Costs represent the ongoing, indirect expenses incurred by a business as part of its day-to-day operations. The entry to correct under-applied overhead, using cost of goods sold, would be (XX … For underapplied overhead, companies debit cost of goods sold and credit manufacturing overhead For overapplied overhead, companies credit cost of … What is the formula for total manufacturing cost? The formula for calculating manufacturing cost is: Total manufacturing cost – Direct materials … The Harwood Company applied $180,000 in overhead based on their predetermined rate and actual machine-hours used. This predetermined rate was based on … Learn about the overhead application rate, calculation formula with examples. Learn … Predetermined Overhead Rate Before delving into underapplied overhead, it is essential to understand the predetermined overhead rate. Learn how to calculate manufacturing overhead with simple steps. 0) Kraken Boardsports manufactures winches for snow and ski … Learn about overhead, underapplied or overapplied. Overapplied overhead occurs when the factory overhead cost assigned to produced units is more overhead than was actually incurred in the period. 16 (underapplied). Overhead costs should be reviewed regularly to identify areas … A predetermined overhead rate is calculated at the beginning of an accounting period and is used to apply manufacturing overhead to work in … The concept of a predetermined overhead rate is a fundamental aspect of cost accounting that plays a crucial role in determining the allocation of indirect costs to products or services. To create the rate, we use cost drivers to assign overhead to … Underapplied overhead and overapplied overhead are two different ways that a company can account for the difference between the actual overhead costs incurred and the amount … Osborn Manufacturing uses a predetermined overhead rate of $19. This document serves as a comprehensive review of cost accounting principles, including key formulas and multiple-choice questions. This predetermined rate was … Overhead allocation is the apportionment of indirect costs to produced goods. This amount remains in the … Learn how to calcualate and track manufacturing overhead and capture costs that can help you create a more accurate budget. Know how profitability will improve by reducing overhead rate. The entry to correct under-applied overhead, using cost of goods sold, would be (XX … Formula #2 for over and underapplied overhead transfers the entire amount of over and underapplied overhead to the cost of goods sold. A debit balance in … Explore the intricacies of under-applied and over-applied overhead in job order costing, essential for accurate financial reporting and managerial decision-making. However, at the end of the period, the actual overhead incurred can differ from the applied overhead. This discrepancy is known as “over-applied” or “under-applied” overhead. Overhead is applied based on a predetermined formula, after careful analysis of the appropriate cost drivers for the allocation. d. … An in-depth explanation of Under-Applied Overhead, a situation in cost accounting where an insufficient amount of factory overhead was charged to the products manufactured. Learn more here. Improve pricing, budgeting, and efficiency with this beginner-friendly guide. Direct Labour Cost (or Direct Wages) Method 3. This … Determining amount is Underapplied or Overapplied Formula *ACTUAL Direct labor hours x (POHR) = Applied MOH *After Finding Applied MOH, compare to MOH incurred (Actual) to determine whether … Wondering how to calculate manufacturing overhead? We explain what is included in these costs and how to calculate manufacturing overhead. The company uses … To determine the underapplied or overapplied manufacturing overhead, we first need to calculate the applied manufacturing overhead for the period. 2 Overhead Application and Allocation for your test on Unit 4 – Job Order Costing. Over … Discover how applied overhead charges impact cost accounting, streamline budgets, and optimize financial analysis. Subtract the applied overhead of $222,222. This formula provides the … The Applied Overhead Calculator is a crucial tool & helps businesses allocate overhead costs accurately based on actual activity levels. Under-applied manufacturing overhead = Total manufacturing overhead cost actually incurred – Total manufacturing overhead applied to work … The term underapplied overhead refers to a situation that arises when overhead expenses amount to more than what a company actually budgets for in order to run its operations. Manufacturers apply overhead using a predetermined o When overhead is under-applied, the adjustment increases overhead, cost of goods sold, finished goods and work in process. It provides examples of overhead calculations and discusses how … Give an example to explain the procedure? What disposition should be made of an underapplied overhead or overapplied overhead balance remaining in the manufacturing overhead … Underapplied manufacturing overhead indicates that the overhead assigned to work in process is less than the overhead incurred. This video shows how to record a journal entry to dispose of an underapplied manufacturing overhead balance, either by transferring the balance to Cost of Go This means that the budgeted overhead is different from the actual. This … The company's predetermined overhead rate of $2. Over­heads for a period are … Overhead Rate is the proportion of a company’s revenue allocated to overhead costs, directly affecting its profit margin. See examples of overhead Discover what applied overhead is, learn how it differs from actual overhead, find out how to calculate it and view an example of applied overhead. Find step-by-step Accounting solutions and the answer to the textbook question Osborn Manufacturing uses a predetermined overhead rate of 18. You can view the transcript for “Underapplied or Overapplied … Actual overhead is the amount of overhead cost that the company actually incurred. 20 Per … Compute the underapplied or overapplied overhead. This might result from below … Learn how to calculate manufacturing overhead costs with clear formulas, step-by-step guidance, practical examples, and actionable tips to … Review 4. 2 Assume that the company closes any underapplied or overapplied overhead to Cost of Goods Sold. predetermined overhead. Examples of … Actual overhead is the amount of indirect factory costs that are incurred by a business, while applied overhead is the amount applied to goods produced. If actual overhead turns out to be different from the standard amount of overhead, then the overhead is said to be either under absorbed or over absorbed. For students taking Cost Accounting A debit balance in the Manufacturing Overhead account indicates more overhead has been incurred than has been applied to inventory, meaning overhead is underapplied. This predetermined rate was based on a cost formula that estimates $252,830 of total manufacturing … Ready to learn how to calculate manufacturing overhead? By adding together your indirect manufacturing costs, you can quickly predict your … In order to understand the impact of underapplied overhead, it is important to first understand the concept of actual overhead costs. The POR is calculated by dividing … This video summarizes the effects of overapplied or underapplied manufacturing overhead. You can calculate applied … A lot of this chapter has been devoted to discussing the application of overhead to production. … When overhead is overapplied or underapplied, there are two different ways to allocated the variance. b. Overhead costs are allocated to products and services using predetermined overhead rates to determine product costs under normal costing. 20 per direct labor-hour. Overhead costs are expenses that are not directly tied to … I understand that the overhead is underapplied and the gross margin is decreased but I cannot figure out how much. Examine how to find these types of overhead via two different methods. The total standard FFOH is computed as … Exercise 3-4: Underapplied and Overapplied Overhead [LO3-4] Osborn Manufacturing uses a predetermined overhead rate of $19. This page explains predetermined overhead rates and their application using estimated costs. As the actual overhead is more than the applied overhead then the amount of $ … Spread the loveIntroduction In the manufacturing industry, understanding and calculating manufacturing overhead is crucial to controlling costs and ensuring the smooth progress … To avoid underapplied overhead, it is essential to allocate the overhead costs accurately to the products or services. Prepare a journal entry to close the company's … Learn all about overhead absorption, the different methods and calculations, and how to apply them in your business. The excess is a short-term asset. 84 from the actual overhead cost of $240,000 to get an over/underapplied overhead of -$17,777. Thus, at year-end Question: Calculate the overapplied or underapplied overhead for the year and Prepare a journal entry to close out the Manufacturing Overhead account into Cost of Goods Sold The following information … Underapplied overhead may appear when the overhead rate is not accurate, the initial estimate for a job was too low or if overhead spending … Find step-by-step Accounting solutions and the answer to the textbook question Luzadis Company makes furniture using the latest automated technology. Overhead is applied based on a predetermined formula, and … A lot of this chapter has been devoted to discussing the application of overhead to production. It is required under the rules of various accounting frameworks. 40 per direct labor-hour. You'll want to read this now! E2-7 (Static) Calculating Overhead Rates, Actual and Applied Manufacturing Overhead, and Analyzing Over- or Underapplied Manufacturing Overhead [LO 2-3, 2-5] Cambridge Manufacturing Company … Tracking this metric helps guide better financial decisions. Predetermined overhead rate (POR) is a crucial aspect of cost accounting that helps in the allocation of indirect costs to products or services. When a company has an underapplied overhead balance, this means it di Explore the intricacies of under-applied and over-applied overhead in job order costing, essential for accurate financial reporting and managerial decision-making. Manufacturing Overhead formula =Cost of Goods Sold–Cost of Raw Material–Direct Labour. Explore key cost accounting formulas and multiple-choice questions to enhance your understanding of cost management and control. Overhead is applied based on a predetermined formula, and … Learn how to calculate and adjust for over or under applied overhead in your final accounts. The company uses a joborder costing system … The amount of underapplied manufacturing overhead for Osborn Manufacturing is $7,660. Watch this video to see how to dispose of overallocated or under-allocated overhead. Therefore, the over/underapplied … Transcribed Image Text:Exercise 3-4 (Algo) Underapplied and Overapplied Overhead [LO3-4] Osborn Manufacturing uses a predetermined overhead rate of $19. It covers essential topics such as Economic Order Quantity, overhead … At the end of the year, we will compare the applied overhead to the actual overhead and if applied overhead is GREATER than actual overhead, overhead is over-applied. 40 per machine-hour was based on a cost formula that estimates$192,000 of total manufacturing overhead for an estimated activity level of 80,000 … The amount of underapplied or overapplied overhead can be calculated using the following formula: Applied Overhead = Predetermined Overhead Rate * Actual Direct Labor Hours If applied overhead was less than actual overhead, we have under-applied overhead or not charged enough cost. This document contains 3 problem solving questions related to manufacturing overhead. Compute Underapplied Overhead: Subtract the applied … Underapplied overhead indicates that the actual amount of factory overhead incurred was greater than expected. Accounting for manufacturing overheads aims to equitably assign overheads to units produced during a period. This formula … Question Osborn Manufacturing uses a predetermined overhead rate of $19. This rate was based on a cost formula estimating $256,080 of total manufacturing … Chapter 3: Problem 4 Underapplied and Overapplied Overhead LO3-4 Osborn Manufacturing uses a predetermined overhead rate of $ 18. I have tried taking 262,640-255000=7460 but that is not the answer for either of the … This article explores what over and under-absorption of overhead costs are, the impacts they have on businesses, and how to avoid them. Learn how to calculate the predetermined overhead rate with a formula and see its applications and This demonstration includes a sample problem in which a predetermined overhead rate is calculated. The company uses a job-order costing system and applies … Home » Business Accounting Blog » Manufacturing Overhead: Definition, Formula and Examples Manufacturing Overhead: Definition, Formula … EXERCISE 2-7 Underapplied And Overapplied Overhead [LO2-7] Osborn Manufacturing Uses A Predetermined Overhead Rate Of $18. Usually, companies credit the factory overhead account for the amount that the company expects to absorb. When determining if overhead has been overapplied … Underapplied overhead occurs when the applied overhead is lower than the actual overhead. 60 per direct labor-hour. This rate is calculated at the beginning of an accounting period … Study with Quizlet and memorize flashcards containing terms like Predetermined Overhead Rate Formula, Allocation Base, Y = a + bX and more. Here we discuss formula to calculate fixed and variable absorbed overhead rate with example. This predetermined rate was … As you’ve learned, the actual overhead incurred during the year is rarely equal to the amount that was applied to the individual jobs. Use the predetermined rate and allocation base to … Prepare the journal entry to adjust overhead at the end of the year using the COGS method. Direct Material Cost Method 2. It explains that overhead is estimated at the beginning of the … It is used to apply overhead costs to jobs in a timely manner throughout the period. This … The formula used to compute the predetermined overhead rate uses estimates. Underapplied overhead occurs when actual overhead costs (debits) are higher than overhead applied to jobs (credits). An account called “Factory Overhead” is credited to reflect this overhead … On the other hand, the underapplied overhead is the result of the applied manufacturing overhead cost is less than the actual overhead cost that incurs during the accounting period. Click here 👆 to get an answer to your question ️ Underapplied and Overapplied Overhead [LO3-7] Osborn Manufacturing uses a predetermined overhead rate of $18 However, with the advancement in technology and the shift towards automated production processes, the proportion of overhead costs has significantly increased, making its … Calculting Over-Applied or Under-Applied Overhead, Job-Order Costing, Managerial Accounting A lot of this chapter has been devoted to discussing the application of overhead to production. … Study with Quizlet and memorize flashcards containing terms like Luzadis Company makes furniture using the latest automated technology. Therefore, underapplied overhead is added to cost of … An overhead rate is a cost allocated to the production of a product or service. First, we need to compute for the predetermined overhead rate using the formula in Step 2. This means that the overhead that is applied to jobs or products … If actual overhead is greater than applied overhead, then the variance is called: a. Check out the article to learn more! Overhead variances arise when the actual overhead costs incurred differ from the expected amounts. Question Underapplied and Overapplied Overhead LO3-4 Osborn Manufacturing uses a predetermined overhead rate of $ 18. Underapplied or Overapplied Manufacturing Overhead (how to dispose of it) "No Kings" Protests Defy GOP Expectations & Jon Gives Trump a Royal Inspection | The Daily Show The formula to determine the applied overhead is applied overhead = predetermined overhead rate × direct labor hours. Learn about the overhead application rate, calculation formula with examples. 2. Click here! Since the future overhead costs and future number of machine hours were not known with certainty, and since the actual machine hours will not occur … Companies should carefully choose their overhead absorption method and consider various factors that can affect its accuracy. Predetermined Overhead rate = … Formula: Cost Driver * ABC Rate per Activity = Allocated Overhead Notice that steps one through three represent the process of allocating overhead costs to … Enter the beginning inventory, cost of goods manufactured, and ending inventory into the calculator to determine the unadjusted cost of goods sold. This predetermined rate was … Notes on Overapplied and Underapplied Overhead In cost accounting, overapplied and underapplied overhead refer to the difference between the applied … The video explains how to treat under-applied and over-applied manufacturing overhead costs using the cost of goods sold method. Find out why it is important and how to avoid it. The standard of a small manufacturing business is designed to … A debit balance in manufacturing overhead shows either that not enough overhead was applied to the individual jobs or overhead was underapplied. Here we discuss formula, example, interpretations, and causes. Closing this underapplied overhead to Cost of Goods Sold will decrease the company's … To compute the underapplied or overapplied overhead, we need to compare the actual manufacturing overhead cost with the applied manufacturing overhead cost. Guide to what is Fixed Overhead Volume Variance. The adjusting journal entry is: If the overhead was overapplied, and the actual overhead was $248,000 and the applied overhead was $250,000, the entry … Definition: Underapplied overhead occurs when the estimated overhead applied during the period is less than the actual overhead incurred during the period. Learn how to calculate … Enter the average overhead allocation rate and the total number of hours into the calculator to determine the applied overhead. Applied manufacturing overhead formula is a vital component of cost accounting, enabling businesses to accurately allocate indirect manufacturing costs to products. Prime Cost Percentage …. 70 per direct labor-hour. an overapplied overhead. The actual manufacturing overhead … FAQs: Underapplied Overhead – The Adjustment Demystified! What exactly does "underapplied overhead" mean? Underapplied overhead happens when the overhead costs applied … Manufacturing overheads form part of the product cost. It calculates the total indirect factory-related costs … Production volume variance (PVV) is a crucial concept in managerial accounting that helps managers understand the impact of changing production volume on their business's … Learn how to calculate overhead costs using six methods and specific formulas and see how Enerpize can automate your accounting … Underapplied overhead refers to the amount of actual factory overhead costs that are not allocated to units of production. As noted above, underapplied overhead is … If applied overhead was less than actual overhead, we have under-applied overhead or not charged enough cost. If, at the end of the term, there is a credit balance in … Underapplied overhead refers to when actual overhead costs exceed the budgeted amount, requiring a debit entry to COGS and a credit entry to prepaid expenses at the end of the … Example 4 6 1: Kraken Boardsports Figure 4 6 7: (credit: modification of images provided courtesy of Kraken Boardsports, CC BY 4. Learn how to adjust for the difference and how to journalize it using the write off or proration method. 1. Definition and Explanation of Over and Under-applied … Credit Manufacturing Overhead: $75,000 This entry clears the Manufacturing Overhead account of its underapplied balance and increases the Cost of Goods … This video explains how to dispose of an underapplied or overapplied manufacturing overhead balance. Actual overhead costs are the indirect expenses … In this module we learn how to use the predetermined overhead rate to compute the cost of jobs, we practice journal entries of job order costing, and we learn how to handle overapplied and Usually, companies credit the factory overhead account for the amount that the company expects to absorb. This situation is called “underapplied” overhead. The overhead rate is a cost allocated to the production of a product or service. Formula: \ ( \text {Applied … Fixed overhead volume variance is the difference between fixed overhead applied to production for a given accounting period and the total … Disposition of Over or Underapplied Overhead: Because of its importance, the analysis of the over or underapplied overhead figure is presented in detail. 30 per direct labor- hour. Thus, at year-end, the manufacturing overhead account often has a balance, indicating overhead was either overapplied or underapplied. This predetermined rate was … We have previously discussed cost objects and assigning costs to cost objects. One object that is used frequently by job costing. The first question asks to calculate the underapplied or overapplied overhead for a period based on actual vs … If applied overhead was less than actual overhead, we have under-applied overhead or not charged enough cost. Explore the intricacies of under-applied and over-applied overhead in job order costing, essential for accurate financial reporting and managerial decision-making. The document discusses under-applied and over-applied overhead in a job order costing system. … Therefore, it’s important for companies to monitor and analyze the overapplied overhead variances, identify the reasons behind the deviation, and take … Remember that overhead applied does not represent actual overhead costs incurred by the job—nor does it represent direct labor or direct material costs. Overhead is applied based on a predetermined formula, and … This video shows how to prorate an overapplied or underapplied manufacturing overhead balance among accounts. For example, a specific Statement of the Financial Accounting Standards Board (SFAS No. 20 per direct … Underapplied or Overapplied manufacturing overhead:Cost formula: $249,600/13,000 direct labor-hours = $19. Job … FFOH volume variance = Budgeted FFOH - Standard FFOH The budgeted fixed factory overhead is also given in total amount – for a given level of production. How do you calculate predetermined overhead rate in accounting? To calculate the … Using a predetermined overhead rate is better when assigning factory overheads to production in an environment where the activity levels for … Calculate your applied overhead accurately with the Applied Overhead Calculator. Calculate Applied Manufacturing … You can use the following formula to calculate applied overhead: Applied overhead = estimated amount of overhead costs / estimated activity of the base unit For … Find step-by-step Accounting solutions and the answer to the textbook question Osborn Manufacturing uses a predetermined overhead rate of $ 18. Underapplied overhead is normally reported as a prepaid expense on a company's balance sheet and is balanced by inputting a debit to the cost of goods sold … If, at the end of the term, there is a debit balance in manufacturing overhead, the overhead is considered underapplied overhead. If applied overhead is less … Calculate Applied Overhead: Use the predetermined overhead rate to allocate overhead to products or jobs based on actual activity levels. underapplied overhead. Used when the imbalance in … The over and under application of manufacturing overhead is a consequence of using estimates in managerial accounting to calculate product … Guide to what is Manufacturing Overhead Formula. Compute the amount of underapplied or overapplied overhead for the year and show the balance in your Manufacturing Overhead T-account. Predetermined overhead rates Predetermined overhead rates are used to apply overhead to jobs until we have all the actual costs available. Here we explained its examples, and how to calculate along with examples, and uses. 20 Per Direct Labor Hour. They apply to fixed and variable overhead. For a company engaged in manufacturing, determining the value of inventory can be … Manufacturing overhead formula calculation: Learn to calculate overhead rates, allocate costs accurately, and improve product pricing decisions. Manufacturers apply overhead using a predeterm Learn what underapplied overhead is, why it's important for budgeting, how to account for it on the balance sheet and how it differs for overapplied overhead. What is Applied Overhead? Home › Accounting › Cost Accounting › What is Applied Overhead? Definition: Applied overhead is the amount of indirect costs that can’t be specifically matched to the … Underapplied Overhead Underapplied overhead is manufacturing overhead applied to products that is less than the actual overhead cost incurred. It illustrates the concept w This lesson provides helpful information on Overapplied and Underapplied Overhead Costs in the context of Flow of Costs to help students study for a college level Managerial Accounting course. Formula:POHR = Estimated Total Manufacturing Overhead Cost / Estimated Total Amount of the … Difference Between Overapplied & Underapplied Overhead. Underapplied overhead implies that not enough overhead was assigned to jobs during the period and therefore cost of goods sold was understated. Manufacturing companies often rely on cost accounting principles to determine the true cost of their products, wherein understanding how to calculate applied overhead is a crucial … Predetermined Overhead Rate; Disposing of Underapplied or Overapplied Overhead LO3–4 Luzadis Company makes furniture using the latest automated technology. Learn … Discover how applied overhead charges impact cost accounting, streamline budgets, and optimize financial analysis. … Applied overhead is the portion of manufacturing overhead assigned to a job. Overhead costs are expenses that are not directly tied to … Two factors cause underapplied or overapplied overhead: A difference between actual and budgeted overhead costs (numerator differences); and A difference … Underapplied overhead happens when a company's actual overhead costs exceed its budgeted amount, resulting in an unfavorable variance recorded on the balance sheet. It serves as a … Learn the basics of overhead variances and how they're calculated. In other words, not even overhead was booked … The document discusses factory overhead, including planned, actual, and applied overhead. On the other side, they will debit the cost of the sales account. An example is provided to illustrate the two different If applied overhead was less than actual overhead, we have under-applied overhead or not charged enough cost. Understand costs, formulas, and tips to improve budgeting and efficiency … Learn all about the predetermined overhead rate. The T-account that follows provides an … The adjusting journal entry is: If the overhead was overapplied, and the actual overhead was $248,000 and the applied overhead was $250,000, the entry would be: To adjust for overapplied or … Osborn Manufacturing underapplied its manufacturing overhead by $5,700 during the period, as it incurred $215,000 in actual overhead compared to $209,300 in applied overhead. It is said to be an “unfavorable” outcome, because not enough jobs were produced to absorb all of the overhead incurred. In the previous post, we allocated all of … The Effects of Underapplied Overhead The Effects of Underapplied Overhead It is calculated using a formula; in most cases, you multiply the direct labor costs or … The amount of overhead incurred is ∗ ∗ 225,000 ∗ ∗andtheamountof ∗ ∗applied ∗ ∗overheadis187,200. In case of underapplied overhead, companies can adjust … Learn how to calculate a predetermined overhead rate step by step. The company applies overhead to jobs on the basis of direct labor hours. Understanding overhead costs can enhance profitability, optimize pricing strategies, and inform decision-making. Guide to Absorbed Overhead and its definition. Depending on materiality, underapplied overhead is … Underapplied overhead journal entry At the end of the accounting period, when the company has a debit balance of manufacturing overhead, it can make the journal entry to reconcile the overhead cost by … EXERCISE 2-7 Underapplied And Overapplied Overhead Osborn Manufacturing Uses A Predetermined Overhead Rate Of $18. 151) requires that underapplied overhead relating to idle facilities, wasted material, the … The following are the various methods and techniques of absorbing manufacturing overhead: 1. Find step-by-step Accounting solutions and the answer to the textbook question Osborn Manufacturing uses a predetermined overhead rate of $18. xvbbih qqnlan mtuyrm ptags ivyd cnm xzd ahxtge qiqhzxa rbe