Birk co. uses a job order cost system. the following debits (credits) appeared in birk's work-in-process account for the month of april: april description amount 1 balance $ 4,000 30 direct materials 24,000 30 direct labor 16,000 30 factory overhead 12,800 30 to finished goods (48,000) birk applies overhead to production at a predetermined rate of 80% of direct labor cost. job no. 5, the only job still in process on april 30, has been charged with direct labor of $2,000. what was the amount of direct materials charged to job no. 5?

The amount of direct materials charged to Job No. 5 is $5,200.

Explanation:

Work in process, April 30 = Balance + Direct material + Direct labor + Factory overhead - Cost of finished goods

                                            = $4,000 + 24,000 + 16,000 + 12,800 - 48,000

                                             = $8,800

Job No 5 = Work in process, April 30 = $8,800

Job No 5 = Direct material + Direct labor + Factory overhead

$8,800 = Direct material + $2,000 + $1,600 ($2,000 * 80%)

Direct material = $8,800 - $2,000 - $1,600

                         = $5,200

Therefore, The amount of direct materials charged to Job No. 5 is $5,200.

answer; the correct answer is (0.08);

answer; organizational;