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. (Round overhead rate to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275.)

		Case A			Case B
Direct materials used		$enter a dollar amount	(a)		$91,700
Direct labor		56,000			148,500
Manufacturing overhead applied		44,800			enter a dollar amount	(d)
Total manufacturing costs		154,650			enter a dollar amount	(e)
Work in process 1/1/20		enter a dollar amount	(b)		19,200
Total cost of work in process		204,700			enter a dollar amount	(f)
Work in process 12/31/20		enter a dollar amount	(c)		13,300
Cost of goods manufactured		194,800			enter a dollar amount	(g)

Answer 1