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University Of North Carolina Operations And Supply Chain Management Assignment Help - cost system


Question - Manufacturing cost data for Pena 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.

Case A Case B Case C
Direct materials used a $ $ 83,000 $ 63,150
Direct labor 50,000 120,000 h
Manufacturing overhead applied 42,500 d i
Total manufacturing costs 155,650 e 213,000
Work in process 1/1/10 b 15,500 18,000
Total cost of work in process 201,500 f j
Work in process 12/31/10 c 11,800 k
Cost of goods manufactured 192,300 g 222,000

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