Company uses normal costing in itsjob-costing system. The company produces custom bikes for toddlers. The beginning balances(December 1) and ending balances(as of December30) in their inventory accounts are asfollows:

1.

Prepare journal entries for the December 31 payroll.

2.

UseT-accounts to compute thefollowing:

a.

The total amount of materials requisitioned intowork-in-process during December

b.

The total amount of direct manufacturing labor recorded in work in process during December(Hint: You have to solve requirements 2b and 2c simultaneously)

c.

The total amount of manufacturing overhead recorded inwork-in-process during December

d.

Ending balance inwork-in-process, December 31

e.

Cost of goods sold for December before adjustments forunder- or overallocated manufacturing overhead

3.

Prepare closing journal entries related to manufacturing overhead. Assume that allunder- or overallocated manufacturing overhead is closed directly to Cost of Goods Sold.

Data Table

Beginning Balance 12/1 Ending Balance 12/30

Materials Control $2,000 $8,400

Work-in-Process Control 6,600 8,900

Manufacturing Department Overhead Control 0 93,500

Finished Goods Control 4,300 19,300

Additional information follows:

a.Direct materials purchased during December were 66,200 .

b.Cost of goods manufactured for December was 233000 .

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 costs for the December 31 working day: direct manufacturing labor 4250, and indirect manufacturing labor, 1350 .

f.Manufacturing overhead has been allocated at 140% of direct manufacturing labor costs through December 31.