A. Calculate the Direct Materials ending inventory?

B. Calculate the work in process ending inventory?

C. Calculate the finished goods ending inventory?

D. At the end of the qtr, Moody Blues actual manufacturing overhead costs totaled $80,000. Calculate the over- or underapplied overhead for this period.

Comprehensive Job Costing

Moody Blues Chocolate Factory uses job costing to cost its products. In its first quarter of operations, the company incurred the following material and labor costs in manufacturing a batch of its chocolate candies (the company uses normal costing to apply overhead to products and uses machine hours as the cost driver):