Brisebois Inc. uses a job order costing system with manufacturing overhead applied to products at a rate of 100% of direct labor cost. Treating each case independently, find the missing amounts (Input all amounts as positive value. Omit the "$" sign in your response):
|
|
Case 1 |
|
Case 2 |
|
Case 3 |
| Direct materials used |
$ |
20,500 |
$ |
|
$ |
21,200 |
| Direct labor |
$ |
26,200 |
$ |
20,700 |
$ |
|
| Manufacturing overhead applied |
$ |
|
$ |
|
$ |
|
| Total manufacturing costs |
$ |
|
$ |
47,900 |
$ |
41,200 |
| Beginning Work in Process |
$ |
10,900 |
$ |
|
$ |
8,000 |
| Ending Work in process |
$ |
7,000 |
$ |
4,500 |
$ |
9,600 |
| Cost of goods manufactured |
$ |
|
$ |
46,400 |
$ |
|
| Beginning Finished Goods |
$ |
13,700 |
$ |
8,800 |
$ |
|
| Ending Finished Goods |
$ |
12,600 |
$ |
|
$ |
8,100 |
| Cost of goods sold (unadjusted) |
$ |
|
$ |
48,300 |
$ |
42,200 |
|