Aspen Company estimates its manufacturing overhead to be $625,000 and its direct labor costs to be $500,000 for year 2. Aspen worked on three jobs for the year. Job 2-1, which was sold during year 2, had actual direct labor costs of $195,000. Job 2-2, which was completed, but not sold at the end of the year, had actual direct labor costs of $325,000. Job 2-3, which is still in work-in-process inventory, had actual direct labor costs of $130,000. Actual manu- facturing overhead for year 2 was $825,000. Manufacturing overhead is applied on the basis of direct labor costs.

Required

a. How much overhead was applied to each job in year 2?

b. What was the over- or underapplied manufacturing overhead for year 2?

b)

Applying Overhead Using a Predetermined Rate

Turco Products uses a job order cost system. The following debits (credits) appeared in Work-in-Process Inventory for September:

September 1. . ...... . Balance $70,200

For the month ...... . Direct Materials 421,200

For the month ...... . Direct labor 262,600

For the month ...... . Factory Overhead 315,120

For the month ...... . to finished goods (832,000)

Turco applies overhead to production at a predetermined rate of 120 percent based on direct labor cost. Job 9-27, the only job still in process at the end of September, has been charged direct labor of $35,100.

Required

What cost amount of direct materials was charged to Job 9-27?