PLEASE ANSWER ALL QUESTIONS AND SHOW YOUR WORK!

Parker Company had the following information for the year:

Direct materials used $ 112,712

Direct labor incurred (8,320 hours) $ 177,570

Actual manufacturing overhead incurred $ 182,154

Parker Company used a predetermined overhead rate using estimated overhead of $206,266 and 6,200 estimated direct labor hours. What are the total manufacturing costs ? (In other words, what is the total debit to Work in Process?)

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Leonard Company has the following costs in its manufacturing company

Factory rent	$3,307
Direct labor	6,066
Indirect materials	749
Direct materials used	6,434
Sales commissions	2,535
Factory managers salary	2,401
Advertising	677

What are Leonard Company's manufacturing overhead?

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Leonard Company has the following costs in its manufacturing company

Factory rent	$3,673
Direct labor	6,295
Indirect materials	694
Direct materials used	6,723
Sales commissions	2,365
Factory managers salary	2,726
Advertising	867

What are Leonard Company's total manufacturing cost?

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Ginobili Corp has the following information:

	Beginning Inventory (1/1)			Ending Inventory (12/31)
Raw Materials Inventory	$	20,605		$	21,546
Work in Process Inventory	$	11,874		$	9,354
Finished Goods Inventory	$	15,397		$	17,897

Additional information for the year is as follows:

Raw materials purchases	$	56,222
Direct labor	$	43,238
Manufacturing overhead applied	$	47,167
Indirect materials	$	2,125

Compute the direct materials used in production.