Manufacturing cost data for Sassafras Company, which uses a job order cost system, are presented below.
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. (Round intermediate calculations to 2 decimal places, e.g. 0.92 and the final answers to 0 decimal places, e.g. 125.)
Case A Case B Case C
Direct materials used a $ $ 84,500 $ 76,734
Direct labor 53,400 129,000 h
Manufacturing overhead applied 43,254 d i
Total manufacturing costs 164,000 e 219,000
Work in process 1/1/11 b 19,000 18,600
Total cost of work in process 206,000 f j
Work in process 12/31/11 c 15,300 k
Cost of goods manufactured 198,000 g 231,000
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