The Work in Process Inventory account for Clinton Company for the month ended September 30 appears below.
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Work in Process Inventory
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Beginning Balance
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0
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Completed
|
135,800
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|
Direct Materials
|
42,000
|
|
|
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Direct Labor
|
70,000
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|
|
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Overhead
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91,000
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|
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Overhead is applied based on direct labor dollars. Direct material costs for the one job remaining in work in process on September 30 was $12,300.
a. What was the overhead rate used to apply overhead to jobs?
b. Determine the amount of direct labor charged to the one remaining job. Round you answers to nearest dollars.