Manufacturing cost data for Orlando Company, which uses a job order cost system

Manufacturing cost data for Orlando Company, which uses a job order cost system

Question
	Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.

Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same.

Case A
Case B
Case C
Direct materials used	 $	 (a)	 $92,700	 $68,000	
Direct labor	 57,400	 148,000	 (h)
Manufacturing overhead applied	 47,068	 (d)	 (i)
Total manufacturing costs	 154,600	 (e)	 214,700	
Work in process 1/1/14	 (b)	 16,000	 18,600	
Total cost of work in process	 208,600	 (f)	 (j)
Work in process 12/31/14	 (c)	 14,700	 (k)
Cost of goods manufactured	 198,400	 (g)	 224,200