PACIFIC MANUFACTURING COMPANY Computations 1 a. Estimated total manufacturing overhead cost Estimated total amount of the allocation base Predetermined overhead rate 1 b. Actual manufacturing overhead costs: Insurance, factory Depreciation of equipment Indirect labor Property taxes Maintenance Rent, building Total actual costs Applied manufacturing overhead costs Underapplied overhead Try again! 2. PACIFIC MANUFACTURING COMPANY Schedule of Cost of Goods Manufactured Direct materials: Raw materials inventory, beginning Add purchases of raw materials Total raw materials available Deduct raw materials inventory, ending Raw materials used in production Direct labor Manufacturing overhead applied to work in process Total manufacturing costs Add: Work in process, beginning Deduct: Work in process, ending Cost of goods manufactured 5. The amount of overhead cost in Work in Process was: Direct labor cost Overhead rate Work in process overhead cost The amount of direct materials cost in Work in Process was: Total ending work in process Deduct: Direct labor Manufacturing overhead Direct materials The completed schedule of costs in Work in Process was: Direct materials Direct labor Manufacturing overhead Work in process inventory