Brane Company uses normal costing in its job costing system. The company produces custom bikes for toddlers. The beginning balances (December 1) and ending balances (as of December 30) in their inventory accounts are as follows:

A. Direct materials purchases during December were $66,000 B. Cost of good manufactured for December was $231,000. C. No direct materials were returned to suppliers. D. No units were started or completed on December 31 and no direct materials were requisitioned on December 31. E. The manufacturing labor cost for December 31 working day: direct manufacturing labor, $4,150, and indirect manufacturing labor, $1,250 F. Manufacturing overhead has been allocated at 150% of direct manufacturing labor costs through December 31.

1. Prepare journal entries for the December e1 payroll: 2. Use T-accounts to compute the following: a. The total amount of materials requisitioned into work in process during December. b. The total amount of direct manufacturing labor recorded in work in process during December. (Hint, you have to solve requirement 2b and 2c simultaneously) c The total amount of manufacturing overhead recorded in work in process during during December d. Ending balance in work in process, December 31 e. Costs of good sold for December before adjustments for under or overallocated manufacturing overhead. 3. Prepare closing journal entries related to manufacturing overhead. Assume that all under or overallocated manufacturing is closed directly to cost of goods sold.

irect payroll for the December 31 work day. Data Table Beginning Balance 12/1 1,800 $ Ending Balance 12/30 8,200 8,700 92,500 Materials Control Work-in-Process Control Manufacturing Department Overhead Control Finished Goods Control 6,400 4,100 19,100 Print Done then click Check Answer. Clear All