Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below. Direct materials used $ (a) $ 83,000 $ 63,150
Direct labor 50,000 140,000 (h)
Manufacturing overhead applied 42,500 (d) (i)
Total manufacturing costs 145,650 (e) 213,000
Work in process 1/1/14 (b) 15,500 18,000
Total cost of work in process 201,500 (f) (j)
Work in process 12/31/14 (c) 11,800 (k)
Cost of goods manufactured 192,300 (g) 222,000
Case A Case B Case C

Instructions. Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same.

                           The Calculation of missing figure.

Particulars                                       Case A         Case B      Case C

Direct materials used                      $53,150      $83,000     $63,150

Direct labor                                      $50,000     $140,000   $81000

Manufacturing overhead applied   $42,500     $119000     $68850

Total manufacturing costs            $145,650   $342,000  $213,000

Work in process 1/1/14                     $55,850     $15,500     $18,000

Total cost of work in process        $201,500  $357,500  $231,000

Work in process 12/31/14                 $9,200       $11,800      $11000

Cost of goods manufactured        $192,300  $345,700  $222,000

the answer is a.

by: nicholas dooley