Alabaster Incorporated has made the following manufacturing cost data available for the most recent period:
Work in process-beginning of period:

Costs for the period:

Required:
(1) Compute the actual factory overhead.
(2) Determine the over- or under applied factory overhead.
(3) Calculate the amount included in cost of goods sold for Job 1376, which was the only job completed and sold in the period.
(4) Determine the cost assigned to the work in process account at the end of the period, unadjusted for any over- or under applied factory overhead.

Factory Job No. Materials Labor OverheadTotal 1376 $17,500 $22,000 $33,000 $72,500 Materials Labor Other Total Incurred by Jobs 1377 1378 1379. $ 1,000 7,000 53,000 9,000 1,000 26,000 12,000 4,000 S8,000 79,000 21,000 5,000 Not Incurred by Jobs Indirect materials 18,000 53,000 23,000 12,000 20,000 18,000 Indirect labor 53,000 Employee benefits. $23,000 12,000 Depreciation Supervision.... 20,000 $61000 $143,000 35,000 $239,000 Total Factory overhead rate for 20- Budgeted factory overhead: 16,000 56,000 24,000 12,000 20,000 $128,000 Variable Indirect materials... Employee benefits... Fixed Depreciation Supervision Budgeted direct labor cost.... Factory overhead rate per direct labor dollar ($128,000 + $80,000). S 80,000 160%