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Chapter 5 Job Order Costing 151 Problem 11 The following T-accounts have incomplete postings, however, the amounts shown therein are correct Direct materials Beg, bal. 10,000 30,000 2,000 Beg, bal 1.000 15.000 25.000 Finished goods 2,500 18,000 Costogoods sold Beg. bal. Factory overhead control 4,200 Accounts payable 2.000 Beg, hal 25,000 Factory overhead applied Additional information: a. The debit of P15,000 to work in process represents direct materials issued for the month. b. Factory overhead is applied at a rate of PO 50 per direct labor hour. c. Work ticket for the month totaled 10,000 direct labor hours. Factory workers receive P1.00 per hour Required: Compute for the following- 1. Direct materials inventory, end 2. Direct labor charged to production 3. Defective materials returned to suppliers 4. Work in process inventory, end 5. Finished goods inventory, end 6. Cost of goods sold