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ALLIG231-SPRING 200 COMPREHENSIVE PROBLEM 1 the year with the following balances in its inventory accounts: Morrison Company beganti $ 15,000 Raw Materials Work-in-Process $ 45,000

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ALLIG231-SPRING 200 COMPREHENSIVE PROBLEM 1 the year with the following balances in its inventory accounts: Morrison Company beganti $ 15,000 Raw Materials Work-in-Process $ 45,000 Finished Goods $ 85,000 Morrison applies overhead to production using direct labor hours. As of the beginning of the vear. Morrison estimated the year's total manufacturing overhead to be $140,000 and total direct labor hours to be 5,000. 3. The following transactions occurred during the year: Purchased $94,000 of raw materials on account. Used $87,000 of raw materials. The materials used were classified as: Direct materials $69,000 Indirect materials $18,000 Incurred and paid wages and salaries of $190,000, classified as: Direct labor $130,000 (5,200 hours at $25 per hour) Indirect labor $ 15,000 Selling and administration $ 45,000 4. Incurred various costs totaling $83,000, related to: Production (i.e. manufacturing overhead) $60,000 Selling and Administration $23,000 Recorded total depreciation of $60,000, related to: Manufacturing equipment $43,000 Equipment used for selling and administration $17,000 Work in process totaling $290,000 was transferred to Finished Goods during the year. Finished goods costing $300,000 were sold during the year. REQUIRED (to receive credit, answer must be supported by clearly presented, easy to understand, computations) 1. (1 point) Compute the predetermined overhead rate Morrison will use to apply MOH to production (1 point) Compute the amount of overhead applied to production during the year. (3 points) Compute the ending balances in Raw Materials, Work-in-process, and Finished Goods (3 points) Compute Cost of Goods Manufactured for the year. (2 points) Compute the amount of over- or under-applied overhead for the year (be sure to label it as over or under applied). 6. (2 points) Assume any over-or-under-applied overhead is closed to Cost of Goods Sold prior to preparing financial statements and Sales for the year are $400,000. Compute Net Income (ignore income taxes)

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