For direct labor and manufacturing overhead in the Work-in-Process account, enter the amounts for 12/30 and 12/31 separately to get the correct ending balance for each date. (Abbreviation used: MOH = Manufacturing overhead; Materials req. = Materials requisitioned; COGM = Cost of goods manufactured; COGS = Cost of goods sold.) Materials Control Work-in-Process Control 12/1 Bal. 12/31 Bal. 12/1 Bal. 1,600 12/1 Bal. 6,200 12/31 Bal. 12/30 Bal. 12/30 Bal. Finished Goods Control 3,900 12/31 Bal. 12/31 Bal. 12/31 Bal. 12/31 Bal. enter th Wo Debit Credit Data table Materials Control Work-in-Process Control Manufacturing Department Overhead Control Finished Goods Control 12/31 Bal. Reference 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 requirements 2b and 2c simultaneously) c. The total amount of manufacturing overhead recorded in work-in-process during December d. Ending balance in work in process, December 31 e. Cost of goods sold for December before adjustments for under- or overallocated manufacturing overhead Beginning Ending Balance Balance 12/1 12/30 $ 1,600 $ 8,000 6,200 8,500 used: M 0 98,000 More info 3,900 18,900 Print Done Print Done Additional information follows: Direct materials purchased during December were $65,800. Cost of goods manufactured for December was $229,000. a. b. C. No direct materials were returned to suppliers. d. e. f. No units were started or completed on December 31 and no direct materials were requisitioned on December 31. The manufacturing labor costs for the December 31 working day: direct manufacturing labor, $4,050, and indirect manufacturing labor, $1,150. Manufacturing overhead has been allocated at 150% of direct manufacturing labor costs through December 31. Print Done Xactured; CC