The accounting records of omar company contained the following information for last year:
beginning
ending
direct materials
$9,000
$7,000
work in process
$17,000
$31,000
finished goods
$10,000
$15,000
manufacturing costs incurred
direct materials
$72,000
overhead
$24,000
direct labor cost (10,000
$80,000

$10,000

$12,000

$8,000
cost of goods
$157,000*
*
selling and administrative costs incurred

$35,000

$20,000

$25,000
3. if omar company applies overhead to jobs on the basis of direct labor hours and job 3 took 120 hours, how much overhead should be applied to that job?
$528
$960
$360
$288
4. the cost of goods manufactured for the year (prior to any under/over-applied adjustments) was:
$135,000
$190,000
$162,000
$168,000

1) the correct answer is D= $288

2) the correct answer is= $162000

Explanation:

A)

Overhead applied during the whole year:

$24,000

Direct hours= 10000

Unitary overhead= 24000/10000= $2,4hour

Job 3 took 120 hours

Over head= 120*2,4= $288

B)

To calculate the cost of manufactured goods we need to use the following formula:

Cost of good manufactured= Beginning work in progress+ direct materials of the period + direct labor + manufactured overhead - ending work in progress

Beginning work in progress= $17000

Direct materials = 72000

Direct labor= 80000

Manufactured overhead=24000

Ending work in progress= 31000

Cost of good manufactured= 17000+72000+80000+24000-31000=  $162000

metallurgy is your answer

the "study of metals and the process of refining ("

note that it says metal. metallurgy has the word "metal" in it, and so is most likely your answer (and is your answer).

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