29 Jun Question Manufacturing cost data for Orla
Question
Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.
Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same.
Case A
Case B
Case C
Direct materials used $ (a) $92,700 $68,000
Direct labor 57,400 148,000 (h)
Manufacturing overhead applied 47,068 (d) (i)
Total manufacturing costs 154,600 (e) 214,700
Work in process 1/1/14 (b) 16,000 18,600
Total cost of work in process 208,600 (f) (j)
Work in process 12/31/14 (c) 14,700 (k)
Cost of goods manufactured 198,400 (g) 224,200
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