Question

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CALCULATOR PRINTER VERSION « BACK NEX Problem 2-3A (Video) Case Inc. is a construction company specializing in custom patios. The patios are constructed of concrete, brick, fiberglass, and lumber, depending upon customer preference. On June 1, 2020, the general ledger for Case Inc. contains the following data. Raw Materials Inventory $3,800 Manufacturing Overhead Applied $34,900 Work in Process Inventory $5,775 Manufacturing Overhead Incurred $30,800 Subsidiary data for Work in Process Inventory on June 1 are as follows. Job Cost Sheets Customer Job Cost Element Rodgers Stevens Linton Direct materials $700 $700 $1,000 Direct labor 300 600 600 Manufacturing overhead 375 750 750 $1,375 $2,050 $2,350 During June, raw materials purchased on account were $5,100, and all wages were paid. Additional overhead costs consisted of depreciation on equipment $900 and miscellaneous costs of $400 incurred on account. A summary of materials requisition slips and time tickets for June shows the following Customer Materials Requisition Time Job Slips Tickets Rodgers $700 $900 Koss 2,200 800 Stevens 500 300 Unton 1,400 1,200 Rodgers 300 300 5,100 3,500 General use 1,600 1,200 $6,700 $4,700 Overhead was charged to jobs at the same rate of $1.25 per dollar of direct labor cost. The patios for customers Rodgers, Stevens, and Linton were completed during June and sold for a total of $20,600. Each customer paid in full

Answer 1

Work in Process Inventory
6/1	Balance	5775	June	Completed work	14750
	Direct materials	5100
	Direct labor	3500
	Overhead applied	4375
6/30	Balance	$4000

Cost of unfinished jobs: Koss Direct materials $2200+Direct labor $800+ Manufacturing overhead $1000= $4000

CASE INC.
Cost of Goods Manufactured Schedule
For the Month Ended June 30, 2020
Work in process, June 1		$5775
Direct materials used	$5100
Direct labor	3500
Manufacturing overhead applied	4375
Total manufacturing costs		12975
Total cost of work in process		18750
Less: Work in process, June 30		4000
Cost of goods manufactured		$14750

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