Exercise 16-4

Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.

Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same. (Round overhead rate to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,275.)

Case A	Case B	Case C
Direct materials used	$	(a)	$88,000	$66,650
Direct labor	58,000	150,700		(h)
Manufacturing overhead applied	46,400		(d)		(i)
Total manufacturing costs	147,950		(e)	210,650
Work in process 1/1/17		(b)	18,300	18,700
Total cost of work in process	204,800		(f)		(j)
Work in process 12/31/17		(c)	13,400		(k)
Cost of goods manufactured	193,500		(g)	224,800