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A). The accounts of ABC Productions showed the following balances at the beginning of June:

Raw Materials Inventory $20,000, Work-in-Process Inventory $30,000, Finished Goods Inventory $40,000 and Manufacturing Overhead $40,000. During June, the following transactions took place: June 2: Issued $10,000 of direct materials and $8,000 of indirect materials to production. June 13: Incurred $6,000 of direct factory labor cost and $12,000 of indirect factory labor cost. What was the balance in the Manufacturing Overhead account following these transactions?

B). Highland, Inc., an engineering firm, uses a job order costing system to accumulate client-related costs. The predetermined overhead allocation rate is 50% of staff labor cost. The work by engineers is charged to jobs at a rate of $30 per staff labor hour. A recent job for a client used 60 staff labor hours. How much was the total job cost?

C). On January 1, Standard Manufacturing had a beginning balance in Finished Goods Inventory of $50,000. During the year, Standard incurred manufacturing costs of $353,000. During the year, the following transactions occurred: Job A-12 was completed for a total cost of $120,000 and was sold for $130,000. Job A-13 was completed for a total cost of $200,000 and was sold for $220,000. Job A-15 was completed for a total cost $62,000 but was not sold as of year-end. The Manufacturing Overhead account had an unadjusted credit balance of $15,000 and was adjusted to zero at year-end. What was the amount of gross profit reported by Standard at the end of the year?

D). Jeremy Corporation estimated manufacturing overhead costs for the year to be $450,000. Jeremy also estimated 9,000 machine hours and 1,000 direct labor hours for the year. It bases the predetermined overhead allocation rate on machine hours. On January 31, Job 25 was completed. It required 4 machine hours and 6 direct labor hours. What is the amount of manufacturing overhead allocated to the completed job?