White Hawk company uses a job-order costing and applies MOH based on direct labor cost. Information for the month of August is shown below:

Raw materials (all direct materials):

Purchased during the month $39,000

Other manufacturing cost for the month Estimated Actual

Direct labor $31,250 $30,000

MOH $25,000 $26,500

Account balances for the month:

Beginning Ending

Raw materials (all direct) $5,000 $ 8,000

Work in process $7,500 $ 9,000

COGS (Unadjusted) $105,000

a. August cost of gods manufactured totaled:

The answer should be $92,500

b. At the end of August, only Job #163 was not yet complete and had the following cost incurred to date:

Job # 163

Direct material ?

Direct labor $3,600

MOH ?

The amount of Direct Material charged to job #163 was:

The answer should be $2,880