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Bóh company, uses a job-order cost system. Its transactions for the month of Mar

ID: 2610088 • Letter: B

Question

Bóh company, uses a job-order cost system. Its transactions for the month of March were as follows: 3 5 Materials were issued to jobs as follows: #2-S20; #3-SI 5: #4-S10. 3/20 Overhead incurred during the month totaled S57 325 Payroll costs for March were $45 3 31 Direct labor was charged to jobs as follows: #2-S10: #3-S9, #4-S8. 3/31 Overhead was applied using an overhead rate of SI of overhead for every SI of material cost 331 Jobs #2 and #3 were completed 331 Job #2 was sold (for cash) at a selling price which included a profit of 10% of its cost. Additional data: a. The lances were as follows Materials - $24; Work in process $30 (materials $15; labor- $10; overhead-$5); Finished Goods $26. b. arv Job #I-$26 (materials-S14: labor-S8; overhead-S4); Job #2-S12 (materials-S6; labor-S4; overhead-S2); Job #3-518 (materials-S9; labor-S6; overhead-S3). Required 11. Overhead incurred during March was.. 12. Overhead applied or allocated to work in process during March was 13. Total Manufacturing Cost for March was..... - 15. Cost ofGoods Sold for March was 16. Raw Material inventory at March 31 was 17. work in process inventory at March 3 I was 18. Finished goods inventory at March 31 was 19. The overhead rate used in February was:.

Explanation / Answer

The overhead incurred during march was 57 $

The overhead applied during the month was 45

Total manufacturing cost was 117 (45+45+27)

The cost of goods manufactured was 30

The cost of goods sold were 12

The closing raw material was 39

The closing work in progress was 26

The closing finished goods were 18

The overhead was applied at per dollar material 1