How much is the goods manufactured? a. P443,500 c. P382,000 b. P386,000 d. P388,000 (adapted) 2. U Marketing Corp. uses a job-order costing system. It has three production departments, X, Y, Z The manufacturing cost budget for 20x1 is as follows: Dept. X Dept. Y Dept. Z Direct Materials. P600,000 P400,000 P200,000 Direct Labor. 200,000 500,000 400,000 Manufacturing overhead..... 600,000 100,000 200,000 For Job No. 01-90 whichs was completed in 20x1, direct materials cost was P75,000 and direct labor cost was as follows: Dept. X. . Dept. Y. Dept. Z 196 P40,000 100,000 20,000 Score: The corporation applies manufacturing overhead to each job order on the basis of direct labor cost, using departmental rates predetermined at the beginning of the year based on the manufacturing cost budget. The total manufacturing cost if Job No. 01-90 which was completed in 20x1 a. P235,000 c. P310,000 P385,000 d. P150,000 (PhilCPA) onth: direct labor, materials purchases is: Ending P30,000 57,500 43,500 3. V Corporation manufactures rattan furniture sets for export and uses the job order cost system in accounting for its cost. You obtained from the corporation's books and records the following information for the year ended December 31, 20x1. The work in process inventory on January 1 was 20% less than the work in process inventory on December 31 NEJ