P Corporation has provided the following data concerning last months manufacturing operations:

Purchases of raw materials

$53,000

Direct labor

62,000

Manufacturing overhead applied to work in process

41,000

Underapplied overhead

8,000

Inventories

Beginning

Ending

Raw Materials

$24,000

$6,000

WorkInProcess

41,000

38,000

Finished Goods

86,000

93,000

Prepare a schedule of cost of goods manufactured for the month.(Calc DM Used first)

Prepare a schedule of cost of goods sold for the month.

W Corporation uses a predetermined overhead rate of $23.10 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $277,200 of total manufacturing overhead for an estimated activity level of 12,000 direct labor-hours. The company incurred actual total manufacturing overhead costs of $266,000 and 12,600 total direct labor-hours during the period.

Determine the amount of manufacturing overhead that would have been applied to all jobs during the period.

Y Corporations predetermined overhead rate is $18.00 per direct labor-hour and its direct labor wage rate is $12.00 per hour. The following information pertains to JOB A-200: Direct Materials = $200 and Direct Labor = $120.

What is the total manufacturing cost assigned to JOB A-200?

If JOB A-200 consists of 50 units, what is the average cost assigned to each unit included in the job?