4-39 Allocation and proration of overhead Tamden, Inc., prints custom marketing materials. The business was started Jan. 1, 2010. The company uses a normal-costing system. It has two direct cost pools, materials and direct labor and one indirect cost pool, overhead. Overhead is charged to printing jobs on the basis of direct labor cost. The following information is available for 2010. Budgeted direct labor costs $150,000 Budgeted overhead costs $180,000 Costs of actual material used $125,500 Actual direct labor costs $148,750 Actual overhead costs $176,000 There were two jobs in process on Dec. 31,2010: Job 11 and Job 12. Costs added to each job as of Dec. 31 are as follows: Job 11 Direct Materials $3620 Direct Labor $4500 Job 12 Direct Materials $6830 Direct Labor $7250 Tamden, Inc., has no finished goods inventories because all printing jobs are transferred to cost of goods sold when completed. 2. Calculate the balance in ending work in process and cost of goods sold before any adjustments for under-or overallocated overhead. Question: What goes in to WIP and COGS when there's not quantity of anything