job order cost flow
Question Details
Manufacturing cost data for Sassafras Company, which uses a job order cost system, are presented below.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.

Case A Case B Case C
Direct materials used a $ 63,150 $ 83,000 $ 63,150
Direct labor 50,000 120,000 h
Manufacturing overhead applied 42,500 d i
Total manufacturing costs 155,650 e 213,000
Work in process 1/1/11 b 15,500 18,000
Total cost of work in process 201,500 f j
Work in process 12/31/11 c 11,800 k
Cost of goods manufactured 192,300 g 222,000