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Moore Company. Moore Company uses a job-order costing system and the following information is available from its records. The company has three jobs in process:

Moore Company.

Moore Company uses a job-order costing system and the following information is available from its records. The company has three jobs in process: #6, #9, and #13.

Raw material used $120,000 Direct labor per hour $8.50 Overhead applied based on direct labor cost 120%

Direct material was requisitioned as follows for each job respectively: 30 percent, 25 percent, and 25 percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,500; 3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000.

Refer to Moore Company. Assume the balance in Work in Process Inventory was $18,500 on November 1 and $25,297 on November 30. The balance on November 30 represents one job that contains direct material of $11,250. How many direct labor hours have been worked on this job (rounded to the nearest hour)? a. 1,324 b. 2,976 c. 751 d. 1,653

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