On January 1, Maples had two jobs in process: #506 with assigned costs of $10,500 and #507 with assigned costs of $14,250. During January three new jobs, #508 through #510, were started and three jobs, #506, #507, and #508, were completed. Materials and labor costs added during January were as follows:

Manufacturing overhead is assigned at the rate of 200 percent of labor. Actual manufacturing overhead for the month of January was 22,400.

3. What was the amount of total manufacturing cost during January?

a. $37,000 b. $46,800 c. $47,000 d. $50,050

4. For January, manufacturing overhead was?

a. Over-applied by $2,000 b. Under-applied by $2,000

c. Over-applied by $200 d. Under-applied by $200

Job number Materials Labor 506 $0 $2,000 507 0 1,500 508 4,000 3,600 509 3,800 2,000 510 2,600 3,100