1a. How much of the factory labor cost for the year consisted of indirect labor?

b. What was the cost of goods manufactured for the year?

c. What was the unadjusted cost of goods sold for the year? Do not include any underapplied or overapplied overhead in your answer.

d. If overhead is applied to production on the basis of direct labor cost, what predetermined overhead rate was in effect during the year?

e. Was manufacturing overhead underapplied or overapplied? By how much?

f. Compute the ending balance in Work in Process. Assume that this balance consists entirely of goods started during the year. If $8,000 of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?

Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Bal. 1/1 Debits Bal. 12/31 15,000Credits ? Debits 230,000 Credits 120,000 25,000 Work in Process Factory Wages Payable Bal. 1/1 Direct materials Direct labor Overhead . 12/31 9,000 180,000 4,000 20,000Credits 470,000 Debits 185,000Bal. 1/1 90,000 150,000 240,000 Credits Bal. 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits Bal. 12/31 40,000 Credit:s ? Debits 60,000