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13. 14. DC Company uses a normal costing job-order system. (credits/decreases) appeared in DC's work-in-process account: The following debits/increases September Description 1 Amount Balance 30 $ 8,000 Direct materials $60,000 30 Direct labor $70,000 30 Applied overhead $28,000 30 To finished goods ($130,000) DC applies overhead to production at a rate of 40% of direct labor cost. Only one job is still in process at September 30. It has been charged with $18,000 of direct labor. What amount of direct materials was charged to this job still in process? A. $36,000 B. $18,000 C. $14.400 D. $10,800 E. $7,200 Rudy Company uses job-order costing and applies factory overhead based on 180% of direct labor cost in its normal system. The only job in process at January 1 has $6,000 in direct materials, $2,000 in direct labor and $3,600 in applied overhead. Direct materials purchases totaled $45,000. Direct materials inventory increased $2,000 during the year. Direct labor cost was $40,000. Actual overhead was $75,000. The only job still in process at December 31 has $4,800 direct materials, $3,000 direct labor and some applied overhead. What is the cost of goods manufactured? A. $153,400 B. $155,400 C. $157,400 D. $158,400 E. $160,400 The following information is available from the records of Orange Manufacturing Company. OMC applies factory overhead based on direct labor hours: Estimated overhead cost $600.000 Estimated labor hours 200,000 Actual overhead cost $605,000 Actual labor hours 203,000 15. 16. What is the manufacturing overhead balance for Orange? A. credit $9,000, overapplied B. credit $5,000, underapplied C. credit $4,000, overapplied D. debit $4,000, underapplied E. debit $5,000, overapplied Truck Company had the following information at year end: Finished goods inventory, January $20,000 Finished goods inventory, December 31 27,000 Work in process inventory, January 1 30,000 Work in process inventory, December 31 42,000 If the total manufacturing costs for the year amounted to $665,000 and annual sales were $998,000, what are cost of goods manufactured and gross profit, respectively? A. B. C. D. E. 5653,000 and $326,000 $653,000 and $345,000 $653,000 and $352,000 $677,000 and $326,000 $677,000 and $352,000