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% Calibri - 11 A % M Paste BIU &-A Cells Editin Alignment Number Conditional Format as Cell Formatting Table Styles Styles Clipboard Font A1 X fx Stanford Enterprises uses job-order costing. B E F G $ 275,000 25,000 27,760 C D 1 Stanford Enterprises uses job-order costing. 2 The allocation base for overhead is direct labor hours. 3 4 Data for the year just ended: 5 Estimated total manufacturing overhead cost 6 Estimated total direct labor hours 7 Actual total direct labor hours 8 9 Actual costs for the year: 10 Purchase of raw materials (all direct) Direct labor cost 12 Manufacturing overhead costs 13 14 Inventories: Beginning 15 Raw materials (all direct) $ 15,000 16 Work in process $ 27,875 17 Finished goods $ 34,600 18 19 Use the data to answer the following. 20 11 $375,000 $536,300 $302,750 $ $ $ Ending 11,375 22 350 26,450 F A B D E 22 Actual manufacturing overhead cost 23 Predetermined overhead rate 24 Actual direct labor hours 25 Manufacturing overhead applied 26 27 Underapplied (overapplied) manufacturing overhead 28 29 2. Prepare a schedule of cost of goods manufactured: 30 31 Stanford Enterprises 32 Schedule of Cost of Goods Manufactured 33 Direct materials: 34 Raw materials inventory, beginning 35 Add: Purchases of raw materials 36 Total raw materials available 37 Deduct: Raw materials inventory, ending 38 Raw materials used in production 39 Direct labor 40 Manufacturing overhead applied to work in process 41 Total manufacturing costs 42 Add: Beginning work in process inventory 43 Total cost of work in process 44 Deduct: Ending work in process inventory 45 Cost of goods manufactured 47 3. Prepare a schedule of cost of goods sold. 48 49 Stanford Enterprises 50 Schedule of Cost of Goods Sold 51 52 Finished goods inventory, beginning 53 Add: Cost of goods manufactured 54 Cost of goods available for sale 55 Deduct: Finished goods inventory, ending 56 Unadjusted cost of goods sold 57 Underapplied (overapplied) overhead 58 Adjusted cost of goods sold 59 CA