XYZ Co. has a job-order cost system. For the month of April, the following debits (credits) appeared in the general ledger account.
Based on direct labor cost, XYZ applies overhead to production at a predetermined rate of								120%
Job No. 100, the only job still in process at the end of January, has been charged with factory overhead of								6000
								1-Jan	31-Jan
	Direct materials							77,000	40,000
	Work in process							66,000	42,000
	Finished goods							115,000	100,000
	Other information
	Direct materials purchases								324,000
	Cost of goods available for sale								940,000
	Actual factory overhead costs								260,000