Brankovich Company uses a job-order costing system and has the following data available: Beginning Direct Materials Inventory $26,000 Beginning Work-In-Process Inventory $64,000 Beginning Finished Goods Inventory $58,000 Direct materials purchased on account $148,000 Direct materials requisitioned $90,000 Direct labor cost incurred $130,000 Factory overhead incurred $146,000 Cost of goods completed $292,000 Cost of Goods Sold $256,000 Overhead application rate (based on direct labor cost) 125% What is the cost of the ending inventory of Direct Materials

$84,000

Explanation:

Open a Raw Materials T - Account and find the Ending inventory of Direct Materials as a Balancing Figure as follows :

Raw Materials T - Account

Debit :

Beginning Inventory                                $26,000

Purchases                                               $148,000

Total                                                         $174,000

Credit:

Requisitioned in Manufacturing             $90,000

Ending Inventory(Balancing figure)        $84,000

Total                                                        $174,000

Therefore,  the cost of the ending inventory of Direct Materials is $84,000

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