The Pacific Manufacturing Compnay operates a job-order system and applies overhead cost to jobs on the basis of direct labor costs. Its predetermoned overhead rate was based on a cost formula that estimated $126,000 of manufacturing overhead for an estimated allocation base of $84, 000 direct labor dollars. The compnay had provided the following data in the form of Excel.

Beggingin End

Raw Materials $21,000 16,000

Work in Process 11,000 10,000

Finished Goods 68,000 60,000

The following actual costs were incurred during the year

Purchase of Raw materials (all direct) $133,000

Direct:Labor cost 80,000

Manufacturing overhead costs:

Insurance,factory $7,000

Depreciation of equipment $18,000

Indirect Labor $42,000

Property Taxes $9,000

Maintenance $11,000

Rent, Building $36,000

Questions:

#1 Job 137 was started and completed during the year. What price would have been charged to the customer if the job required $3,200 in materials and $4200 in direct labor cost, and the compnay proced its jobs at 40% above the job's cost according to the accunting system.

#2 Direct Labor made up $8,000 of the $40,00 ending Work in Process incentory balance. Supply the information missing below:

Direct Materials...............................$ ?

Direct Labor.......................................8,000

Manufacturing overhead....................?

Workm in Process Inventory....... $40,00