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Bal. 1/1 15,000 Credits ? Debits 230,000 Credits ? Debits 120,000 Bal. 12/31 25,

ID: 2420246 • Letter: B

Question

  

   Bal. 1/1                   15,000

   Credits                 ?  

   Debits                230,000

  Credits                 ?   

   Debits                   120,000

                   

   Bal. 12/31               25,000   

  

   Bal. 1/1                   20,000

   Credits              470,000  

   Debits                185,000

   Bal. 1/1                  9,000   

   Overhead               240,000  

   

   Bal. 12/31               4,000

   Bal. 12/31                    ?         

   Bal. 1/1                  40,000

   Credit                     ?

   Debits                      ?   

  

   Debits                         ?

                   

   Bal. 12/31               60,000  

  

  

  

If overhead is applied to production on the basis of direct labor cost, what rate was in effect during the year?

Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $8,000 of this balance is direct labor cost, how much of it is direct materials cost? Manufacturing overhead cost?

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

Explanation / Answer

Answer 1:- 90000

Answer 2 :- 20000

Answer 3 :- 30000

Answer 4 :- 470000

Answer 5 :- 450000

Answer 7 :- 10000

T-accounts detailing all the answers above is as follows :-

Raw Materials Dr Cr Particulars Amount Particulars Amount Opening balance 15000 Work in Progress 90000 Purchases 120000 Manufacturing Overhead (b/f) 20000 Closing Balance 25000 135000 135000 Work In Progress Dr Cr Particulars Amount Particulars Amount Opening Balance 20000 Direct Material 90000 Cost of Goods Manufactured 470000 Direct Labour 150000 Manufacturing Overhead 240000 Closing Balance (bf) 30000 500000 500000 Manufacturing Overheads Dr Cr Particulars Amount Particulars Amount Work in Progress 240000 Raw Material 20000 Other Accounts 210000 Manufacturing overhead overapplied (b/f) 10000 240000 240000 Factory Wages Payble Dr Cr Particulars Amount Particulars Amount Opening balance 9000 185000 Work in progress 150000 Indirect labour Cost (b/F) 30000 Closing balance 4000 189000 189000
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