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1. Supporting calculations:
June 1 Cost of
Work in Direct Direct Factory Total Unit Units Goods
Job. No. Quantity Process Materials Labor Overhead Cost Cost Sold Sold
No. 201 550 55,000$ 41,250$
No. 202 1,100 93,500 71,500
No. 203 550 38,500 22,000
No. 204 660 82,500 69,300
No. 205 480 60,000 48,000
No. 206 380 22,000 12,400
Total 3,720 351,500$ 264,450$
A. Materials requisitions
B. Work in process, June 1
C. Work in process materials
D. Work in process direct labor
E. Work in process factory overhead applied
F. Work in process completed jobs transferred out
G. Cost of goods sold
H. Indirect labor included in factory overhead
2.
June 30 balances:
Materials
Work in Process
Finished Goods
Factory Overhead
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Problem 17(2)-4A
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1. Supporting calculations:
June 1 Cost of
Work in Direct Direct Factory Total Unit Units Goods
Job. No. Quantity Process Materials Labor Overhead Cost Cost Sold Sold
No. 201 550 16,500$ 55,000$ 41,250$ 57,750$ 170,500$ $310.00 440 136,400$
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Problem 17(2)-4A
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Instructions