Job Order Costing ;Manufacturing Costs; Two Departments.

Last month, ABC Company used $60,000 worth of raw materials for production. The Milling Department uses 8,000 direct labor hours at a cost of $5.6 per hour and the Machinery Department uses 4,600 direct labor hours at a cost of $6 per hour. Factory overhead is charged at a rate of $6 per direct labor hour in the Milling Department and $8 per direct labor hour in the Machinery Department. The inventory account has the following beginning and ending balances:

(beggining$) ($end)

Raw materials $22.000 $17,000

Work in progress $15.000 $17.600

Finished goods $19,000 $18,000

Required - Without making a formal income statement, calculate the following:

a. Total cost of work in progress.

b. Cost of completed orders.

Awal $ $ Akhir $ 22.000 17.000 Bahan baku Barang dalam proses Barang jadi 15.000 17.600 19.000 18.000