Exercise 2-4

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)		$93,400			$65,150
Direct labor		56,000			146,100				(h)
Manufacturing overhead applied		44,800				(d)			(i)
Total manufacturing costs		150,150				(e)		212,750
Work in process 1/1/17			(b)		16,800			18,800
Total cost of work in process		205,900				(f)			(j)
Work in process 12/31/17			(c)		15,400				(k)
Cost of goods manufactured		194,300				(g)		223,900