375,000 Bal.
Work in Process
Bal. 44,000 890,000 (m) Retained Earnings
(b) 320,000 120,000 Bal.
(c) 76,000
(l) 480,000 Sales
Bal. 30,000 1,400,000 (n)
Finished Goods Cost of Goods Sold
Bal. 75,000 930,000 (n) (n) 930,000
(m) 890,000
Bal. 35,000
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Solutions Manual, Chapter 3 129
Problem 3-32 (continued)
Manufacturing Overhead Travel Expense
(b) 50,000 480,000 * (l) (e) 43,000
(c) 130,000
(d) 81,000 Utilities Expense
(f) 7,000 (g) 7,000
(g) 63,000
(h) 9,000 Advertising Expense
(j) 120,000 (i) 200,000
(k) 40,000
Bal. 20,000 Depreciation Expense
(k) 10,000
Salaries Expense
(c) 110,000
Estimated total manuf. overhead cost $510,000
* =
Estimated direct materials cost $340,000
=150% of direct materials cost
$320,000 × 150% = $480,000
Problem 3-32 (continued)
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