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Business, 06.09.2021 21:20 graciemccain

During May, $65,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company’s predetermined overhead rate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 430 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $7,700 of direct materials cost. The Corporation incurred $43,950 of actual manufacturing overhead cost during the month and applied $43,500 in manufacturing overhead cost. The amount of direct labor cost in the May 30 Work in Process inventory was:

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