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TX Company uses a job costing system. The following information is taken from th

ID: 2333919 • Letter: T

Question

TX Company uses a job costing system. The following information is taken from the work in process account during July 2018:

July 1, 2018, balance $22,500

Materials placed into production ?

Direct labor (4,500 hours) $140,000

Factory overhead applied $100,000

Cost of goods manufactured $430,000

July 31, 2018, balance $15,210

TX Company applies overhead based on direct labor hours. Job 301, which is the only job in process at the end of the month, has been charged $13,400 materials cost and has 110 hours of direct labor time assigned to it.

Requirements:

a. Calculate the predetermined factory overhead rate for TX Company. (1 point)

b. Determine the amounts of material, direct labor, and factory overhead included in the July 31, 2018, work in process. (2 points)

c. Calculate the amount of materials placed into production during July 2018. (1 point)

Explanation / Answer

a Predetermined Overhead Rate Factory overhead applied/Direc labor hours 100000/4500 22.22 per direct labor hour b Material charged 13400 Labor cost and Factory overead 1720 c Amount of Materials placed into Production 182710 (430000+15210)-(140000+100000+22500)