Manufacturing cost data for Copa Company, which uses a job order cost system, are presented below.
Case A Case B Case C
Direct materials used $ (a) $ 83,000 $ 63,150
Direct labor 50,000 100,000 (h)
Manufacturing overhead applied 42,500 (d) (i)
Total manufacturing costs 165,650 (e) 250,000
Work in process 1/1/05 (b) 15,500 18,000
Total cost of work in process 201,500 (f) (j)
Work in process 12/31/05 (c) 11,800 (k)
Cost of goods manufactured 192,300 (g) 262,000
Instructions:
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.