Mulligan manufacturing Q: Mulligan Manufacturing Company uses a job order cost system with overhead applied to products at a rate of 150 percent of direct labor cost. Required: Treating each case independently, selected from the manufacturing data given below, find the missing amounts. You should do them in the order listed. (Hint: For the manufacturing costs in Case 3, first solve for conversion costs and then determine how much of that is direct labor and how much is: Direct Material used 12,000 f 15,000
Direct labor 25,000 e i
Manufacturing overhead applied a 18,000 j
Total current manufacturing costs b 45,000 35,000
Beginning work in process inventory 10,00 g 9000
Ending work in process inventory 12,000 7,000 k
Cost of goods manufactured c 46,000 32,000
Beginning finished goods inventory 15,000 10,000 L
Ending finished goods inventory 12,000 h 6,000
Cost of goods sold d 48,000 34,000