Answer:
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.
