Telstar uses job order costing. The T-accounts below summarize its production activity for the year. Raw Materials Inventory Debit Credit 46,600 25,850 9,600 Work in Process Inventory Debit Credit 25,850 87,350 104,284 171,920 Factory Wages Payable Debit 1. Compute the amount for each of the following. a. Direct materials used b. Indirect materials used c. Direct labor used d. Indirect labor used 127,600 Credit 87,350 41,850 Finished Goods Inventory Debit Credit 171,920 15,48,90 e. Cost of goods manufactured f. Cost of goods sold (before closing over- or underapplied overhead) 2. Compute the amount that overhead is overapplied or underapplied. Debit Factory Overhead 9,600 41,850 62,970 Credit 104,284

Telstar uses job order costing. The T-accounts below summarize its production activity for the year. 1. Compute the amount for each of the following a. Direct materials used b. Indirect materials used c. Direct labor used d. Indirect labor used e. Cost of goods manufactured f. Cost of goods sold (before closing over- or underapplied overhead) 2. Compute the amount that overhead is overapplied or underapplied