Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below. Indicate the missing amount for each letter. Assume in all cases that manufacturing overhead is applied on the basis of direct labor cost and the rate is the same. Case A Case B Case C

Direct materials used $Manufacturing cost data for Orlando Company, which (a) $91,200 $69,000
Direct labor 52,200 143,800 Manufacturing cost data for Orlando Company, which (h)
Manufacturing overhead applied 42,804 Manufacturing cost data for Orlando Company, which (d) Manufacturing cost data for Orlando Company, which (i)
Total manufacturing costs 149,800 Manufacturing cost data for Orlando Company, which (e) 216,100
Work in process 1/1/14 Manufacturing cost data for Orlando Company, which (b) 21,300 18,400
Total cost of work in process 208,600 Manufacturing cost data for Orlando Company, which (f) Manufacturing cost data for Orlando Company, which (j)
Work in process 12/31/14 Manufacturing cost data for Orlando Company, which (c) 11,900 Manufacturing cost data for Orlando Company, which (k)
Cost of goods manufactured 193,500 Manufacturing cost data for Orlando Company, which (g) 232,600

a=   54796

h=  80,824

d=117916  

i=67915.68  

e=$ 352196  

b=  58,800  

f= 373496

j=  234500

c= 15100

k=   1900

g=3721596

Explanation:

Orlando Company

Manufacturing Cost Data

                                                 Case A          Case B       Case C

Direct materials used                 (a)               $91,200    $69,000

a=149,800 - 42,804-  52,200     54796

Direct labor                               52,200         143,800          (h)

$69,000 +x+0.82h= 216100

1.82h= 216100-69000

h= 147100/1.82= 80,824                                                     80,824

Manufacturing overhead applied 42,804      (d)                   (i)

d=82% of 143,800=117916                                 117916

i=82% of 80824 =  67915.68                                                 67915.68                      

Total manufacturing costs 149,800                 (e)              216,100

e=$91,200+ 143,800+ 117916                              352196

Work in process 1/1/14              (b)                21,300           18,400

b=208,600- 149,800                   58,800

Total cost of work in process 208,600         (f)                   (j)

f=352196+ 21,300                                           373496

j=216,100 + 18,400                                                               234500

Work in process 12/31/14             (c)               11,900            (k)

c=208,600 - 193,500                     15100

k=234500 -232,600                                                            1900

Cost of goods manufactured 193,500           (g)             232,600

g=373496- 11,900                                         3721596

The formulas used are given below.

Total Manufacturing Cost = Direct Materials + Direct Labor + Factory Overheads

Total cost of work in process= Total manufacturing costs+ Opening Work in process

Cost of goods manufactured= Total cost of work in process - Closing Work in process

In each of these if two amounts are known we can find the third one.We can also do rearrange these to find the required amounts.The calculation of each of the missing amount has been done next to it.

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