5. the Diamond company uses a job order cost accounting system. Overhead is applied to production at a

predetermined rate of 80% based on direct labor cost. he following posting appear in the ledger

accounts of the company for the month of September

Debit

Work in process, Sept. 1 30,000

Direct materials 60,000

Direct labor 50,000

Factory overhead 40,000

Cost of goods completed (155,000)

Job no. 327 was the only job not completed in September and it has been charged 4,600 for factory

overhead.

Direct materials charged to Job no. 327 was:

a. 10,350

b. 14,650

c. 20,000

d. 25,000

Direct labor charged to Job no. 327 was:

a. 5,750

b. 6,784

c. 8,280

d. 8,480