Required: Using the T$-$accounts, answer the letter questions below:

Raw Materials Work in Process Finished Goods

$000$

$52,000$ DM $30,000123,000123,000111,000$

$32,000$ DL $60,000$

MOH $48,00012,000$

$20,00015,000$

Factory Wages Payable a$)$ How much is cost of Direct Material used?

$70,00070,000$

b$)$ What is cost of Indirect Labour?

$0$

c$)$ What is cost of goods manufactured?

Manufacturing O$/$H $($completed$)$

$2,00048,000$ d$)$ What is cost of goods sold? $($before

$10,000($adjustment$)$

$37,000$ e$)$ What is the POHR? $($based on DL cost$)$

f$)$ How much MOH was allocated to jobs?

g$)$ Is MOH over$/$under allocated? How much?