P 6. Hard Core Enterprises makes peripheral equipment for computers. Emily Vit, the company’s new controller, can find only the following partial information for the past two months:

Account/Transaction July August Beginning Materials Inventory $ 52,000 $ e Beginning Work in Process Inventory 24,000 f Beginning Finished Goods Inventory 36,000 g Materials purchased a 31,000 Direct materials requested 77,000 h Direct labor costs b 44,000 Overhead applied 53,200 i Cost of units completed c 167,000 Cost of Goods Sold 188,000 j Ending Materials Inventory 27,000 8,000 Ending Work in Process Inventory d k Ending Finished Goods Inventory 12,000 19,000 The current year’s predetermined overhead rate is 110 percent of direct labor cost.

Required Using the data provided and T accounts, compute the unknown values.

Job Order Costing: T Account Analysis