18-21

18. Current information for the Stellar Corporation follows: - 16, 600 Beginning work in process inventory Ending work in process inventory Direct materials Direct labor Total factory overhead $17,900 19,300 147,000 85,000 63,100 Stellar Corporation's Cost of Goods Manufactured for the year is: A) $295,100. B) $296,500. C) $313,000. D) $275,800. (L) $293,700. 19. Use the following data to compute total factory overhead costs for the month: Sales commissions..... Direct labor $10,800 39,600 Indirect materials........... Factory manager salaries Factory supplies Indirect labor Depreciation office equipment............. Direct materials..... . Corronte office salaries Depreciation-factory equipment 15.200 7.200 9.000 6,300 5,000 40.500 42.500 7.500 . A) $141.100 B) S125,300 C) 45.200 D) $84.800 E) $58,300. 20. Use the following data to compute total manufacturing costs for the month: Sales commissions........... Direct labor Indirect materials............... Faetery-manager-salaries Factory supplies Indirect labor Depreciation office equipment...... Direct materials....... ................. Corporate office salaries Depreciation-factory equipment S10.800 39.600 15,200 7.200 9.000 6,300 5,000 40,500 42,500 7.500 1 A) S141,100. B$125.300 C) $45,200. D) $84.800. E) $58,300. 21. Job A3B was ordered by a customer on September 25. During the month of September Jaycee Corporation requisitioned $2.500 of direct materials and used $4,000 of direct labor. The job was not finished by the end of the month, but needed an additional S3,000 of direct materials and additional direct labor of S6,500 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% 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? A) $5,500 B) $11.500 C$6,500 Esumed Tom CO D.MERCAS = $2,500+3,000 D) $9.500 I I. Red LABOR fed D. LOBOR E) S14,500 34000 6500