Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.
|
Case A |
Case B |
Case C |
|
|
Direct materials used |
$(a) |
$ 83,000 |
$ 63,150 |
|
Direct labor |
50,000 |
140,000 |
(h) |
|
Manufacturing overhead applied |
42,500 |
(d) |
(i) |
|
Total manufacturing costs |
145,650 |
(e) |
213,000 |
|
Work in process 1/1/14 |
(b) |
15,500 |
18,000 |
|
Total cost of work in process |
201,500 |
(0 |
0) |
|
Work in process 12/31/14 |
(c) |
11,800 |
(k) |
|
Cost of goods manufactured |
192,300 |
(g) |
222,000 |
Instructions
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.