General Journal
Date	Description	Debit	Credit
1-Dec	raw materials	$ 20,000
	account payable		$ 20,000
5-Dec	work in process ( job 1)	$ 4,600
	raw materlials		$ 4,600
10-Dec	work in progress ( job 1)	$ 180
	salaries and wages payable		$ 180
10-Dec	manufactoring overhead	$ 3,000
	salaries and wages payable		$ 3,000
	salaries and wages ex	$ 2,000
	salaries and wages payable		$ 2,000
15-Dec	work in progress ( job 2)	$ 5,000
	raw marerials		$ 5,000
16-Dec	manufactoring overhead	$ 500
	accout payable		$ 500
17-Dec	advertising expense	$ 1,400
	account payable		$ 1,400
20-Dec	manufactoring overhead	$ 150
	depreciation ex	$ 600
	accumlated deprecation		$ 750
22-Des	work in progress ( job 1)	$ 1,800
	manufactoring overhead		$ 1,800
26-Dec	finished goods	$ 6,580
	work in progress ( job 1)		$ 6,580
28-Dec	account recievable	$ 25,000
	sales revenue		$ 25,000
28-Dec	costs of goods sold	$ 6,580
	finish goods		$ 6,580
31-Dec	work in progress ( job 2)	$ 90
	salary and wages payable		$ 90
31-Dec	work in progress ( job 2)	$ 900
	manufactoring overhead		$ 900
31-Dec	costs of goods sold	$ 950
	manufactoring overhead		$ 950

Check Figure: Cost of Goods Manufactured= $6,580, Net operating income=$13,470

Work in Process 1 = Job#1 Work in Process 2 = Job #2
	What is the ending balance for raw materials?
	What is the ending balance for work in process?
	What is the ending balance for finished goods?
	What is the actual manufacturing overhead cost incurred during December before adjustment?
	What is the total applied manufacturing overhead cost during December before adjustment?
	What is the unadjusted cost of goods sold?
	Was the manufacturing overhead for the month of December overapplied/underapplied ?
	What is the amount of Manufacturing overhead overapplied/underapplied?
	What is the adjusted cost of goods sold?
	What is gross margin?
	What is the total prime cost for Job#1?
	What is the total conversion cost for job #1?
	What is the total product cost for job#1?
	What was the period cost incurred for the month of December?
	What is the total variable cost incurred for Job #1(assume that all selling and administrative cost and all manufacturing overhead costs are fixed.)?
	What is the contribution margin for Job #1 (assume that all selling and administrative cost and all manufacturing overhead costs are fixed.)?
	What would be the actual (not applied) total fixed manufacturing overhead cost incurred for the company for the month if the order in Job #1 is for five tables instead of one table assuming this cost is with in the relevant range?