Required:

A company uses a job order cost system with manufacturing overhead applied to products at a rate of 200% of direct labor cost. Treating each case independently, find the missing amounts:

Note: Input all amounts as positive values.

	CASE 1	CASE 2	CASE 3
DIRECT MATERIALS USED			34,000
DIRECT LABOR	34,000		44,000
Manufacturing OVERHEAD		59,000
Total current manuf goods	126,000	153,000
Beginning work in process inventory			29,000
Ending work in process inventory	24,000	17,000	31,000
Cost of goods manufactured	123,000	164,000
Beginning finished goods inventory	26,000	28,000
Ending finished goods inventory Costs of good sold (unadjusted	77,000	26,000	29,000 169,000