1. A company uses process costing to assign product costs. Available inventory information for a period is as follows:

                                    Inventory (in units)                 Material cost               Conversion cost

Beginning                                            0                                 

Started during the period                    15,000                           $ 75,000                    $55,500

Transferred out                                   13,500

End of Period                                     1,500

The ending inventory was 25% complete as to the conversion cost. 100% of direct material was added at the beginning of the process. What was the total cost transferred out?

2. Alfredo Company has a job-order cost system. The following debits (credits) appeared in the Work-in-Process account for the month of June.

            June 1, balance                                                            $12,000

            June 30, direct materials                                             50,000

During the month of June, direct labor totaled $30,000, and $24,000 of overhead was applied to production. Finished Goods was debited $100,000 during June

Afredo Company applies overhead at a predetermined rate of 80% of direct labor cost. Job number 83, the only job still n process at the end of June, has been charged with manufacturing overhead of $3,400.

What was the amount of direct materials charged to Job number 83?