Manufacturing cost data for Orlando 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.
Case A B C
Direct Material used A=????? B=89,400 C=65,000
Direct Labor A=55,900 B=146,100 C=?????
Manufacturing overhead applied A=46,956 B=122,724 C=?????
Total Manufacturing costs A=155,400 B=358,224 C=214,700
Work in process 1/1/12 A=53,300 B=17,500 C=18,500
Total cost of work in process A=208,700 B=375,724 C=??????
Work in process 12/31/12 A=14,900 B=16,200 C=??????
Costs of goods manufactured A=193,800 B=359,524 C=224,300