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Clipboard Font Styles F25 A C D E G H 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 $ 275,000 25,000 27,760 8 9 Actual costs for the year: Purchase of raw materials (all direct) $375,000 $536,300 $302,750 10 11 Direct labor cost 12 Manufacturing overhead costs 13 14 Inventories: Beginning 15,000 27,875 34,600 Ending 11,375 22,350 26,450 $ $ 15 Raw materials (all direct) Work in process Finished goods $ 16 $ 17 18 19 Use the data to answer the following. 20 21 1. Compute applied overhead and determine the amount of underapplied or overapplied overhead: Actual manufacturing overhead cost Predetermined overhead rate Actual direct labor hours Manufacturing overhead applied $ 302,750 22 $11.00 23 27,760 24 25 26 Underapplied (overapplied) manufacturing overhead 27 Sheet1 Manufacturing overhead applied 6 Underapplied (overapplied) manufacturing overhead 8 9 2. Prepare a schedule of cost of goods manufactured: 1 2 3 Direct materials: Raw materials inventory, beginning Stanford Enterprises Schedule of Cost of Goods Manufactured 4 Add: Purchases of raw materials 85 86 Total raw materials available 37 Deduct: Raw materials inventory, ending Raw materials used in production 38 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 46 47 3. Prepare a schedule of cost of goods sold. 48 Sheet1 46 47 3. Prepare a schedule of cost of goods sold. 48 Stanford Enterprises 49 Schedule of Cost of Goods Sold 50 51 52 Finished goods inventory, beginning 53 Add: Cost of goods manufactured 54 Cost of goods available for sale 5S Deduct: Finished goods inventory, ending 56 Unadjusted cost of goods sold 57 Underapplied (overapplied) overhead 58 Adjusted cost of goods sold 59 60 61 62