Question Details

Irwin Inc. uses a job order costing system with manufacturing 



1.	Irwin Inc. uses a job order costing system with manufacturing overhead applied to products at a rate of 150% of direct labor cost. Treating each case independently, find the missing amounts for a through l:
   
	Case#1	Case # 2	Case#3
Direct materials used	$20,000	e.	$10,000
Direct labor	$25,000	f.	i.
Manufacturing overhead applied	a.	$45,000	j.
Total manufacturing costs	b.	$95,000	$35,000
Beginning work in process	$10,000	g.	$6,000
Ending work in process	$8,000	$10,000	k.
Cost of goods manufactured	c.	$93,000	$36,000
Beginning finished goods 	$12,000	$12,000	l.
Ending finished goods	$15,500	h.	$4,000
Cost of goods sold (unadjusted)	d.	$91,000	$37,000



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