# Answered Essay: Exercise 16-4 Your answer is partially correct. Try agan. Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below

Exercise 16-4 Your answer is partially correct. Try agan. Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below e.g. 15.75 and final answers to 0 decimal places,e.g.S275. Indicate the issing amount for each letter. Assume that in all cases manufacturing overhead is appled on the basis of direct labor cost and t the rate is the same. (Round overhead rate to 2 decimal places Case B Case C Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured 92,000 \$64,150 52,000 31,200 146,950 238.90에 (d) 477,30이 (e) 217,750 19,400 19,100 208,900 (j〕 16,900 479,8009 223,200

 1) orlando company overhead rate = 31,200/52000= 60% of direct labor Case B Case C direct materials used 92,000 64,150 direct labor 146,900 96,000 manufacturing overhead applied 88140 57600 total manufacturing costs 327,040 217,750 WIP 1/1/17 19,400 19,100 total cost of WIP 346,440 236,850 WIP 12/31/17 16,900 13,650 cost of goods manufactured 329,540 223,200 case c DM +DL+OH= total manufacturing costs 64,150 + X +.6x = 217,750 1.6x                   = 153,600 x= 96000 2) lynn Brian Mike total Direct materials 710 440 310 auditor labor costs 5900 7,700 4,375 overhead applied 3927 4539 2550 11016 total cost 10537 12679 7235 30451 lynn 10537 brian 12,679 mike 7,235 Balance in service contracts in process accounts 10,537 balance in operating overhead account( 13,600-11,016) 2584
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