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Dapper Corporation had only one job in process on May 1. The job had been charge

ID: 2425368 • Letter: D

Question

Dapper Corporation had only one job in process on May 1. The job had been charged with $1,010 of direct materials, $3,830 of direct labor, and $5,810 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $24.50 per direct labor-hour.

During May, the following activity was recorded:

  

Work in process inventory on May 30 contains $2,944 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

$4,400

$4,520

$4,920

$4,280

Dapper Corporation had only one job in process on May 1. The job had been charged with $1,010 of direct materials, $3,830 of direct labor, and $5,810 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $24.50 per direct labor-hour.

During May, the following activity was recorded:

Explanation / Answer

$4,400

Raw materials(ending) = opening + Purchases - used in production

                                       = 10,100 + 26,200 - 31,900

                                      = $4,400