Swanson Therapeutics manufactures anti-fatigue floor mats that provide extra cushion and support for people who spend a lot of time on their feet. The mats can be used in industrial, retail, office, and home environments. A growing area of use is for people who have chosen to use a standing desk in their office.

Swanson uses a job order costing system to accumulate product costs and applies overhead to its jobs using machine hours as the application base. For the current year, the company budgeted $6,000,000 in manufacturing overhead and planned to use 150,000 machine hours, resulting in a predetermined overhead rate of $40/machine hour.

During March, Swanson incurred the following costs:

Raw material purchases	$194,000
Direct materials used in production	$162,400
Indirect materials used in production	$40,700
Direct labor payroll	$160,100
Indirect labor payroll	$71,000
Payments for other manufacturing overhead	$125,000

The table below summarizes production and sales activity for the month of March. Jobs 170 and 171 were the only new jobs started during March. Jobs 146, and 170 were completed during March.

Job	Beginning Balance	Direct Materials Added	Direct Labor Added	Machine Hours	Units completed	Units sold
145	$60,000	$43,000	$69,000	6,000
146	38,000	49,000	51,400	4,800	2,000	2,000
170		9,800	12,700	700	500	300
171		60,600	27,000	9,200
TOTAL	$98,000	$162,400	$160,100	20,700

Calculate the total cost as of March 31 for each of the jobs worked on in March. ROUND YOUR ANSWERS TO WHOLE DOLLARS (###). DO NOT INCLUDE A '#x27; IN YOUR ANSWER.

Job 145

Job 146

Job 170

Job 171

Question at position 8

Question at position 8

 

Calculate total manufacturing cost for March.

 

Calculate cost of goods manufactured for March. 

Calculate unadjusted cost of goods sold for March.