PACIFIC MANUFACTURING COMPANY Manufacturing overhead cost Direct labor dollars $$126,00084,000 Inventory: Raw materials \begin{tabular}{cccc} \multicolumn{2}{c}{ Beginning } & \multicolumn{1}{c}{ Ending } \\ \hline$ & 21,000 & $ & 16,000 \\ $ & 44,000 & $ & 40,000 \\ $ & 68,000 & $ & 60,000 \end{tabular} Actual costs incurred: Purchaseofrawmaterials(alldirect)DirectlaborcostManufacturingoverheadcosts:Insurance,FactoryDepreciationofequipmentIndirectlaborPropertytaxesMaintenanceRent,building$$$$$$$$133,00080,0007,00018,00042,0009,00011,00036,000 Job 137: DirectmaterialsDirectlaborcost%abovejobcostaccordingtotheaccountingsystem$$3,20024,20040% Direct materials Direct labor hours Manufacturing overhead Work in process inventory \( \frac{?^{8.000}}{\frac{?^{5 \quad 40.000}}{\hline}} \) PACIFIC MANUFACTURANG COMPANY 13. Computatlons Estimated total manufacturing overhead cost Estimated lotal amount of the allocation base Predeteminod overhead rate 16. Actual manufacturing overhead costs: Insurance, factory. Depreciation of equipment Indirect labor Property taces: Maintenance Rent, building Total achuat costs Applied manufacturing overhead costs Underapplied overthead 2. PACIFIC MANUFA Schedule of Cost of G Gits Direct materiale: 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 mianufactaring costs Total manufacturing costs Add: Work in process, beginning Deduct Work in process, ending Cost of goods manufactured 3. Unadjusted cost of goods sold: Finished goods inventory, beginning Add: Cost of goods manufactured Goods available for sale Deduct: Finished goods inventory, ending Cost of goods sold Direct materials Direct labor Overnead applied Total manufacturing cost. Price to customer 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 tryagain5