Manufacturing cost data for Pena Company, which uses a job-order cost system, are presented below.

Instructions
Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labour cost and the rate is the same.

Transcribed Image Text:

Case B 78,000 120,000 Case C $ 72,600 Case A Direct materials used Direct labour Manufacturing overhead applied Total manufacturing costs Work in process 1/1/16 Total cost of work in process Work in process 12/31/16 Cost of goods manufactured $50,000 37,500 135,650 212,600 23,000 15,500 211,500 11,800 193,200 222,000