WilcyPLUS: l Heln I Contact lls I Davis, Managerial Accounting, 2e MANAGERIAL ACC (Acct CALCULATOR MESSAGE MY INSTRUCTOR STANDARD VIEW PRINTER VERSION BACK Problem 4-26 Your answer is partially correct. Try again. Mighty Lights produces decorative lamps in several styles and finishes. The company uses a job order costing system to accumulate product costs. Because much of the production process is automated, Mighty Lights has selected machlne hours as its overhead appllcatlon base In April, Mighty Lights worked on four jobs. Jobs 78 and 79 were started in March and completed and delivered to customers in April. Job 30 was started and finished in April, and at the end of April, the lamps from the job were in the warehouse. Job 81 was started but not completed at the end of April. 78 79 80 81 Costs Added in March Direct materlals Dlrect labor Overhead Machine hours Costs Added in April Direct materials Direct labor Machine hours $29,900 12,600 $38,000 $1,300 $46,400 800 MH 5812 14 MH - $6,400 $8,000 29,000 90 MH 800 MH $9,000 S16,000 900 MH S5,000 $600 16 MH (a) Calculate the total manufacturing cost for Aprll Total manufacturing cost 74000 (b) Calculate the total cost of each of the four jobs as of the end of April Job 78 ob 79 Job 80 Job 81 Total Cost 122300 50112 5600 (c) Calculate the balance in the Work in Process Inventory account at the end of March and the end of April. March April Work in Process Inventory 129012 158612 (d) Calculate the cost of goods manufactured for April