Under pick co.'s job order costing system, manufacturing overhead is applied to work-in-process using a predetermined annual overhead rate. during january, pick's transactions included the following: direct materials issued to production $ 120,000 indirect materials issued to production 11,000 manufacturing overhead incurred 170,000 manufacturing overhead applied 158,000 direct labor costs 144,500 pick had neither beginning nor ending inventory in work-in-process inventory. what was the cost of jobs completed in january? (cpa adapted)

Total Cost of the jobs: 434,500

Explanation:

DM               120,000

DL                144,500

MO applied 158,000

adjustment for MO to COGS 12,000

(because is a job order costing, in most cases the actual manufacturing overhead is know after the job is done)

Notice the indirect mateirals represent MO so it will be as part of that concept.

Total cost:

120,000+ 144,500 + 158,000 + 12,000 =   434,500

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