The following information is related to Job 200 that was in ending work in process at the end of last year, 2020 Direct labor $3,000

Predetermined overhead rate of 160% of direct labor cost. Direct materials $4,000 Allocated manufacturing overhead $4,800 The following information is related to current costs, year 2021, incurred for Job 201 Direct materials used $26,000 Direct labor costs were $21,000. Actual manufacturing overhead was $32,000. The only job still in ending work in process was job 202 The following costs are related to job 2020 Direct Materials $3000 Direct labor $1500 Factory overhead? Required: a. Calculate the amount in beginning work in process? b. Calculate the amount that should be in ending work in process c. Calculate the cost of goods manufactured d. Calculate factory overhead variance