Manufacturing cost data for Lopez Company, which uses a job order cost system, are presented below.

Instructions Indicate the missing amount for each letter. Assume that in all cases manufacturing over- head is applied on the basis of direct labor cost and the rate is the same.

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Direct materials Direct labor used Manufacturing overhead applied Total manufacturing costs Work in process 1/1/02 Total cost of work in process Work in process 12/31/02 Cost of goods manufactured Case A Case B Case C $ (a) $83,000 $ 63,150 50,000 90,000 (h) 42,500 (d) (i) 185,650 (e) 287,000 (b) 15,500 18,000 201,500 (f) (j) (c) 11,800 (k) 192,300 (g) 262,000