1.Van's Vanilla Cakes uses a process order system. Beginning Work in Proccess Inventory (June 1st) 50,000 Vanilla Cakes placed in process(6/1 through 6/30) 200,000 Ending Work in proccess inventory (6/30) 30,000 The ending work in proccess inventory is 100% complete as to direct materials and 50% complete as to direct labor and manufacturing overhead.

Production Costs for June: Direct Material $100,000 Direct Labor $50,000 Manufacturing Overhead 40,000 Required: Calculate the manufacturing cost per Vanilla Cake for June.

2. Darla's Donuts recorded estimated Manufacturing Overhead of $100,000 for December 2017. The actual Manufacturing Overhead costs were $110,000. The balance in works in proccess inventory is 200,000, the balance in finished goods inventory is $400,000 and the balance in Cost of goods sold is $500,000. Required: Prepare the adjusting journal entry for manufacturing overhead and post it to the ledger.