#2

Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $204,000 of raw materials on credit; issued materials to production of $201,000 of which $24,000 were Indirect. Minstrel incurred a factory payroll of $156.000, of which $34,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The total manufacturing costs added during the period are Multiple Choice O 7000 O 9506000 46513000 82.000