You use a job order cost system. Based on the data below, compute the amount of Direct Materials charged to the job:

Work In Process Data:

Beginning Balance $=$$$6000$

Direct Labor $=$$$19,000$

Factory Overhead $=$$$10,000$

Transferred $to$ Finished Goods $=$$$20,000$

The predetermined rate for overhead is $50\%$ of direct labor cost

The data refers to Job $1-$ the only job still in progress at the end of the month

At the end of the month, there was a charge to Direct Labor of $$2000$

Based on the data below, compute the Over$/$Under Applied Overhead:

You use a predetermined overhead rate based on direct labor cost to apply overhead to jobs. Last year, estimated overhead was $$500,000$ and the estimated level of activity was $50,000$ direct labor hours. The direct labor rate is $$40$ per hour. Actual overhead was $$600,000$ and actual direct labor cost was $$200,000.$

Based on the data below, compute the Predetermined Overhead Rate:

The Work $ln$ Process account has a balance of $$6000.$ Two uncompleted jobs show charges of $$100$ and $$200$ for materials and $$300$ and $$400$ for direct labor. Overhead is applied as a percentage of direct labor cost.

You manufacture two products $-$ X and Y $.$ Based on the data below, compute material handing costs allocated to one unit of Product $x.$

Units Produced: $x,100$;$Y,40$

Material Moves: X$,5$; Y$,3$

Direct Labor Hours: X$,200$; Y$,300$

Budgeted Material Handling Costs: $$100,000$

Overhead: Allocated on the basis of direct labor hours.

Based on the data below, compute Equivalent Units for Conversion Costs:

Beginning WIP: $-0-$

Units Started: $20,000$

Units Finished: $10,000$

Ending WIP: $8000$ Units $(100\%$ Complete for Materials; $40\%$ Complete for Conversion Costs$)$

Cost of Materials Used: $$20,000$

Conversion Costs: $$25,000$