Partial operating data for Census Company follow. Management has set the predetermined overhead rate for the current year at 125 percent of direct labor costs.

Using T accounts, compute the unknown values. Show all yourcomputations.

Account/Transaction June s (a) s (e) Beginning Materials Inventory Beginning Work in Process Inventory Beginning Finished Goods Inventory Direct materials requested Materials purchased Direct labor costs Overhead applied Cost of units completed Cost of Goods Sold Ending Materials Inventory Ending Work in Process Inventory Ending Finished Goods Inventory 8,605 7,764 5,025 5,100 4,760 6,660 6,216 5,540 21,861 2,628 3,515 16,805 3,014 6,660