Question

Problem 20-04A a-c (Part Level Submission) (Video) Culumber Company uses a job order cost system in each of its three manufacturing departments. labor cost in Department D, direct labor hours in Department E, and machine hours in Department Kanufacturing overhead is applied to jobs on the basis of direc In establishing the predetermined overhead rates for 2020, the following estimates were made for the year. Manufacturing overhead$1,280,000 $1,500,000 $840,000 1,600,000 $1,312,500 $472,500 125,00042,000 420,000 525,000 120,000 Direct labor costs Direct labor hours Machine hours 105,000 During January, the job cost sheets showed the following costs and production data Direct materials used Direct labor costs 147,000 $132,300 $81,900 $126,000 $115,500 $39,375 Manufacturing overhead incurred $103,950 $105,000 $82,950 8,40011,550 3,675 35,700 47,25010,380 Direct labor hours Machine hours

Answer 1

	Department D	Department E	Department K
Direct materials	147,000	132,300	81,900
Direct labor	126,000	115,500	39,375
Moh	(126,000*80%) = 100,800	(11,550*12) = 138,600	(10,380*7) = 72660
Total manufacturing cost	247,800	386,400	193,935