Manufacturing cost data for Orlando 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. (Round overhead rate to 2 decimal places, e. g. 15.25 and final answers to 0 decimal places, e. g. 5,275.)
Case A
Case B
Case C
Direct materials
used
$
53350
(a)
$87,700
$69,450
Direct labor
52,000
147,400
(h)
41,600
(d)
(i)
146,950
(e)
211,650
56750
(b)
25,100
18,700
Manufacturing
overhead applied
Total
manufacturing
costs
Work in process
1/1/17
Total cost of work
in process
Work in process
12/31/17
Cost of goods
manufactured
203,700
(f)
(1)
6900
(c)
15,500
(k)
196,800
g)
223,800
u