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E2-4 Orlando

Price: $1.99


E2-4 Manufacturing cost data for Orlando Company, which uses a job order cost system,
are presented below.

Direct materials used   a)   83,000  63,150
Direct labor   50,000  140,000  (h)  
Manufacturing overhead applied   42,500  (d)    (i)  
Total manufacturing costs   145,650  (e)    213,000
Work in process 1/1/14   (b)    15,500  18,000
Total cost of work in process   201,500  (f)    (j)  
Work in process 12/31/14   (c)    11,800  (k)  
Cost of goods manufactured   192,300  (g)    222,000

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.

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