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Bal. 1/1 35,000 Credits ? Debits 389,000 Credits ? Debits 420,000 Bal. 12/31 52,

ID: 2373295 • Letter: B

Question

  

   Bal. 1/1                   35,000

   Credits                 ?  

   Debits                389,000

  Credits                 ?   

   Debits                   420,000

                  

                   

  

   Bal. 12/31               52,000

   

  

      


   Bal. 1/1                   76,000  

   Credits              800,000  

   Debits               175,000

   Bal. 1/1                 17,000  

  

   Credits                178,000  

   Direct labor            119,000  

      

   

   Bal. 12/31             20,000  

   Overhead               480,000  

      

   

      

   Bal. 12/31                    ?         

      

      


   Bal. 1/1                  42,000  

   Credits                     ?

   Debits                      ?   

  

   Debits                         ?

                  

                   

  

   Bal. 12/31             132,000  

   

  

      


What was the cost of raw materials put into production during the year?



How much of the materials in (1) above consisted of indirect materials?



How much of the factory labor cost for the year consisted of indirect labor?



What was the cost of goods manufactured for the year?



What was the cost of goods sold for the year (before considering underapplied or overapplied overhead)?



If overhead is applied to production on the basis of direct materials cost, what predetermined rate was in effect during the year? (Round your answer to 2 decimal places.)



Was manufacturing overhead underapplied or overapplied? By how much? (Input the amount as a positive value.)



Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $32,300 of this balance is direct materials cost, how much of it is direct labor cost? Manufacturing overhead cost? (Round your predetermined overhead rate percentage and final answers to 2 decimal places.)


Selected T-accounts for Rolm Company are given below for the just completed year:

Explanation / Answer

2. 82,000

3. 59,000

4. 800,000

5. 710,000

6. 149.5 % 0r nearly 150%

  1. 403,000

2. 82,000

3. 59,000

4. 800,000

5. 710,000

6. 149.5 % 0r nearly 150%

7. 91,000
8. Ending balance in the work in process = 196,000
Manufacturing overhead cost = 48,288.50
direct labour coost = 147,711.50
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