Manufacturing Cost Flows with Machine Hours Allocation On November 1, Robotics Manufacturing Company's beginning balances in manufacturing accounts and finished goods inventory were as follows:

Raw Materials	$9,000
Manufacturing Supplies	500
Work-in-Process	5,000
Manufacturing Overhead	0
Finished Goods	25,000

During November, Robotics Manufacturing completed the following manufacturing transactions:

Purchased raw materials costing $58,000 and manufacturing supplies costing $3,000 on account. (Single Transaction)

Requisitioned raw materials costing $40,000 to the factory.

Incurred direct labor costs of $27,000 and indirect labor costs of $4,800.

Used manufacturing supplies costing $3,000.

Recorded manufacturing depreciation of $17,000.

Miscellaneous payables for manufacturing overhead totaled $3,500.

Applied manufacturing overhead, based on 2,150 machine hours, at a predetermined rate of $10 per machine hour.

Completed jobs costing $84,000.

Finished goods costing $95,000 were sold.

Work-in-Process Inventory
Bal	5,000	Answer
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