13.

Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $220,800 of raw materials on credit; issued materials to production of $214,000 of which $35,700 were indirect. Minstrel incurred a factory payroll of $161,400, paid in cash, of which $45,700 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. Minstrel's beginning and ending Work in Process Inventory are $17,400 and $30,800 respectively. Compute the cost of product transferred to Finished Goods Inventory:

$613,600.

$483,700.

$452,900.

$454,150.

$454,900.

18.

Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,400 of direct materials and used $3,900 of direct labor. The job was not finished by the end of the month, but needed an additional $2,900 of direct materials and additional direct labor of $6,300 to finish the job in October. The company applies overhead at the end of each month at a rate of 150% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B?

$9,200

$12,150

$5,300

$10,200

$6,300