Two jobs were in process on December The following cost items were in the beginning balance of these jobs:

Job No Direct Material Direct Labor Manufacturing Overhead

$ $ $

$ $ $

The beginning balance of finished goods inventory for December was $ Job was the only job in the finished goods inventory on December

The company applies manufacturing overhead on the basis of direct labor cost. Overhead rate is computed at the beginning of every year. The current rate was percent of direct labor cost.

The company worked on four jobs during December. Direct materials used and direct labor incurred were:

Job No Direct Materials Direct Labor

$ $

$ $

$ $

$ $

Dexter completed Job No and Job No during the month.

In December, Job No and were sold on account for percent of its cost.

Compute the following items to receive credit, show supporting calculations:

points The cost of direct materials used in production during December.

points The total manufacturing overhead applied to jobs during December.

points The total manufacturing cost for December.

points The cost of goods manufactured for December.

points The cost of goods sold for December.

points The balance of workinprocess inventory as of December

points The balance of finishedgoods inventory as of December