Problem 7-47 Finding Missing Data (LO 7-2, 3) company could recover only a few fragments of the company's factory ledger for March as follows: Problem 7-52 Cost Flo Brighton Services repairs Io capacity. last years pertor completed, incurring the fo comouter virus (AcciBGone) destroyed most of the company records at BackupsRntUs. The computer experts at the Direct Materials Inventor Work-In-Process Inventory Finished Goods Inventory Direct materials Ditect labor Manutacturing overhea B8 (3/1) 27,300 Ot the $1 ,260,000 man year, Brighton Se ate are not expected EB (3/31) 65,800 e third (Job 103). T Cost of Goods Sold Manufacturing Overhead Control Job 101 102 103 Total manutacturi Total marketing a Accounts Payable 54,300 EB (3/31) You are a consul has examined B portions as follo Further investigation and reconstruction from other sources yielded the following additional information: The controller remembers clearly that actual manufacturing overhead costs are recorded at $18 per direct labor- hour. (The company assigns actual overhead to Work-in-Process Inventory.) Actual Ma 101 Vari 102 .The production superintendent's cost sheets showed only one job in Work-in-Process Inventory on March 31. 101$ 30 Materials of $15,000 had been added to the job, and 260 direct labor-hours had been expended at $37 per hour. 103