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Coronado Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2020, Job

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Coronado Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2020, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $ 24.000, direct labor $ 14.400, and manufacturing overhead $ 19.200. As of January 1, Job 49 had been completed at a cost of $ 108,000 and was part of finished goods inventory. There was a $ 18,000 balance in the Raw Materials Inventory account During the month of January, Coronado Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were sold during the month. The following additional events occurred during the month. Purchased additional raw materials of $ 108,000 on account Incurred factory labor costs of $ 84,000 Incurred manufacturing overhead costs as follows: indirect materials $ 20,400; indirect labor $ 24,000; depreciation expense on equipment $ 14,400; and various other manufacturing overhead costs on account $ 19,200. Assigned direct materials and direct labor to jobs as follows. 1. 2. 3. 4. Job No. 50 Direct Materials $ 12,000 46,800 36,000 Direct Labor $ 6,000 30,000 24,000 51 52 Open job cost sheets for Jobs 50, 51, and 52. Enter the January 1 balances on the job cost sheet for Job 50. Job No. 50 Date Direct Materials Direct Labor Manufacturing Overhead Beg $ $ Jan. $ $ $ Cost of completed job Direct materials Direct labor Manufacturing overhead Total cost Job No. 51 Date Direct Materials Direct Labor Manufacturing Overhead lan Job No. 51 Date Direct Materials Direct Labor Jan. Manufacturing Overhead $ $ $ Cost of completed job Direct materials $ Direct labor Manufacturing overhead Total cost Job No. 52 Date Direct Materials Direct Labor Manufacturing Overhead Jan. e Textbook and Media Your answer is correct Calculate the predetermined overhead rate for 2020, assuming Coronado Company estimates total manufacturing overhead costs of $ 1,008,000, direct labor costs of $ 840,000, and direct labor hours of 24,000 for the year. (Round answer to the nearest whole percent, e.g. 25%) Predetermined overhead rate 120 % e Textbook and Media Attempts: 1 of 3 used

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