Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Warila Inc. has provided the following data for the month of September. There we

ID: 2483685 • Letter: W

Question

Warila Inc. has provided the following data for the month of September. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

Manufacturing overhead for the month was underapplied by $1,100.


The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts.


The work in process inventory at the end of September after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: (Round intermediate calculations to two decimal places.)

$6,568

$6,573

$6,648

$6,643

Please Explain

Work in
Process Finished
Goods Cost of Goods Sold Total   Direct materials $2,750 $17,160 $44,770 $64,680   Direct labor 2,070 16,560 42,460 61,090   Manufacturing overhead applied 1,784 10,280 32,536 44,600   Total $6,604 $44,000 $119,766 $170,370

Explanation / Answer

under applied manufacturing OH: 1100

allocation on the basis of applied Manufacturing oh : 44600

WIP; 1100*1784/44600 = 44

option C is correct = WIP inventory = 6604+44 = 6648