Hardigree Corporation uses a job-order costing system. The following data relate

Question

Hardigree Corporation uses a job-order costing system. The following data relate to the just completed month's operations $36,000 $207,000 Beginning balance in Work in Process Direct materials requisitioned for use in Indirect materials requisitioned for use in (1)Raw materials purchased on account (2) production $161,000 (3)production (4)Direct labor wages incurred (5) Indirect labor wages incurred (6) Depreciation recorded on factory equipment (7)Additional manufacturing overhead costs incurred $ 57,000 (8 ) Manufacturing overhead costs applied to jobs (9) Cost of jobs completed and transferred from Work $ 42,000 $ 87,000 $101,000 $ 42,000 $219,000 Process to Finished Goods $403,000 The manufacturing overhead was

Explanation / Answer

Calculate following :

So answer is b) $23000 Under applied

Indirect material 42000 Indirect labour 101000 Depreciation 42000 Additional manufacturing overhead 57000 Total actual overhead 242000 Manufacturing overhead applied 219000 Under applied 23000

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