Question

Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below Indicate fie 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. overhead rate to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275.) Case A Case C Direct materials used Direct labor Manufacturing overhead applied $88,000 $66,650 8,000 46,400 147,950 150,700 C0) 210,650 Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 18,300 18,700 204,800 13,400 193,500 224,800

Answer 1

	Case A	Case B	Case C
Direct material Used	$      43,550.00	$      88,000.00	$      66,650.00
Direct labor	$      58,000.00	$ 1,50,700.00	$      80,000.00
Manufacturing overhead applied	$      46,400.00	$ 1,20,560.00	$      64,000.00
Total Manufacturing cost'	$ 1,47,950.00	$ 3,59,260.00	$ 2,10,650.00
Wouk in process 1/1/17	$      56,850.00	$      18,300.00	$      18,700.00
Total work in process	$ 2,04,800.00	$ 3,77,560.00	$ 2,29,350.00
Work in process 12/31/17	$      11,300.00	$      13,400.00	$        4,550.00
Cost of Goods manufactured	$ 1,93,500.00	$ 3,64,160.00	$ 2,24,800.00

Working

	Case A	Case B	Case C
Direct material Used	=147950-58000-46400	88000	66650
Direct labor	58000	150700	=+(210650-66650)/180*100
Manufacturing overhead applied	46400	=150700*80%	=+(210650-66650)/180*80
Total Manufacturing cost'	147950	=88000+150700+120560	210650
Wouk in process 1/1/17	=204800-147950	18300	18700
Total work in process	204800	=359260+18300	=210650+18700
Work in process 12/31/17	=204800-193500	13400	=229350-224800
Cost of Goods manufactured	193500	=377560-13400	224800

Direct labor cost in case A	$      58,000.00
Manufacturing overhead applied in case A	$      46,400.00
Rate of Manufacturing overhead to direct labor	80%