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Job No. 200 Manufacturing overhead Total Revenue V Cost of completed job $ Direct materials V Direct labour Total cost VCost of completed job Direct materials Direct labour Total cost Manufacturing overhead Cost of completed job Total Revenue Direct materials Direct labour Manufacturing overhead Prepare a schedule of cost of goods sold, identifying both normal and adjusted cost of goods sold, for the year ended December 31, 2020. RED FIRE INC. Statement of Cost of Goods Sold For the Year Ended December 31, 2020 Cost of goods available for sale Finished goods, December 31 Unadjusted cost of goods sold Under-applied overhead Over-applied overhead Adjusted cost of goods sold Operating expenses Finished goods inventory, January1 Cost of goods manufactured Red Fire Inc. produces re trucks. The company uses a normal job-order costing system to calculate its cost of goods manufactured. The company's policy is to price its job at cost plus 30% markup. On January 1, 2020, there was only one job in process, with the following costs: Direct materials $14,000 Direct labour 18,000 Applied overhead 27,000 Total $59,000 The following balances were taken from the company's general ledger as of January 1, 2020: Direct materials inventory $45,100 Finished goods inventory (for Job 100) 85,300 During the year 2020, the following events occurred: Direct materials were purchased on account for $383,000 Two more jobs were started: Job 300 and Job 400. Direct materials and direct labour costs incurred by each job in process during the year 2020 were as follows: Direct materials $150,700 $45,100 $35,000 Direct labour 132,100 45,100 25,800 The company incurred the following actual factory overhead during the year: Factory rent $134,600 Factory supplies 55,400 Indirect labour 85,390 Jobs 100 and 200 were sold. Jobs 200 and 300 were completed. Calculate the total applied overhead for the year 2020. The factory overhead costs are applied to each job on the basis of direct labour dollars. Total overhead applied Prepare simple job cost sheets for jobs 200, 300, and 400 for the year ended December 31, 2020 Job No. 200 V Job No. 300 V V V Job No. 400 VDetermine whether the overhead is over-applied or under-applied. By how much? Manufacturing overhead applied: Overhead incurred during the month $ Manufacturing overhead applied v overhead $ Prepare a schedule of cost of goods sold, identifying both normal and adjusted cost of goods sold, for the year ended December 31, 2020. RED FIRE INC. Statement of Cost of Goods Sold For the Year Ended December 31, 2020 V V V V V V V Calculate the selling price of Job 200. Selling price of Job 200 $ LIN K TO TEXT Calculate the ending balances as of December 31, 2020, for the following accounts: Direct Materials and Work in Process. Direct materials $ Work in process $