1-calculate the cost of goods manufactured

2-calculate the over-or underapplied overhead

3-calculate adjusted cost of goods sold

Cadbury Company uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $128,605 for the year; direct labor was estimated to total $151,300. Raw Materials Inventory Work in Process Inventory Finished Goods Inventory (12/31) $ 9,600 (1/1) $14,100 $20,500 $ 23,900. $41,700 $32,000 The following transactions have occurred during the year. Raw materials purchases: Direct materials used Direct labor Indirect materials used Indirect labor Factory equipment depreciation Factory rent Factory utilities Other factory costs: $110,000 $104,500 $126,500 $ 10,000 $ 16,900 $ 27,600 $ 21,300 $ 8,200 $ 8,100