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1 Stangl Incorporated has provided the following data for the month of September. There were no beginning inventories; consequently the direct materials, direct labor, and
1 Stangl Incorporated has provided the following data for the month of September. There were no beginning inventories; consequently the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Direct materials Direct labor Manufacturing overhead applied Total Work In Process Finished Goods $ 1,600 $ 7,530 5,400 17,790 4,082 9,420 $ 11,082 $ 34,740 Work in process Finished goods Cost of goods sold Allocation of Underapplied or Overapplied Overhead Cost of Goods Sold Manufacturing overhead for the month was underapplied by $4,200. The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods solc the end of the month on the basis of the overhead applied during the month in those accounts. $ 14,550 34,530 17,898 $ 66,978 Required: Determine the cost of work in process, finished goods, and cost of goods sold AFTER allocation of the underapplied or overappli- overhead for the period. 4 Total $ 23,6 57,7 31,4 $ 112,8
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