calculate (from T-accounts): amount of materials requisitioned into work in December, total direct manufacturing labor recorded in work in process during Dec, total mfg overhead recorded in work in  process, ending work in process balance, cost of goods sold before over/underallocated adjustment
Required
Additional information follows:
Uleadingas moderna do owiatow nant
a. Direct manufacturing labor wage rate was $15 per hour.
b. Manufacturing overhead was allocated at $20 per direct manufacturing labor-hour.
c. During the year, sales revenues were $1,550,000, and marketing and distribution costs were $810,000.
1. What was the amount of direct materials issued to production during 2017?
2. What was the amount of manufacturing overhead allocated to jobs during 2017?
3. What was the total cost of jobs completed during 2017?
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4. What was the balance of work-in-process inventory on December 31, 2017?
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5. What was the cost of goods sold before proration of under- or overallocated overhead? homo
6. What was the under- or overallocated manufacturing overhead in 2017? Son led
7. Dispose of the under- or overallocated manufacturing overhead using the following:
a. Write-off to Cost of Goods Sold
beib. Proration based on ending balances (before proration) in Work-in-Process Control, Finished
Goods Control, and Cost of Goods Sold
8. Using each of the approaches in requirement 7, calculate Keezel’s operating income for 2017.
9. Which approach in requirement 7 do you recommend Keezel use? Explain your answer briefly.
4-43 Overview of general ledger relationships. Estevez Company uses normal costing in its job-costing
system. The company produces kitchen cabinets. The beginning balances (December 1) and ending bal-
ances (as of December 30) in their inventory accounts are as follows:
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123
BIUS $ 4,200
om
mm
Beginning Balance 12/1 Ending Balance 12/30
Materials Control
$ 17,000
Work-in-Process Control
Cache se ABOUT
13,400
18,000
Manufacturing Department Overhead Controle de
22970ER OTTENEs ai 188,000
Finished Goods Control
Besla 8,800 Wone OSTHESE 38,800HRSES
SIEVARTOS DE
Additional information follows:
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a. Direct materials purchased during December were $132,600.
b. Cost of goods manufactured for December was $468,000.
C. No direct materials were returned to suppliers.
d. No units were started or completed on December 31 and no direct materials were requisitioned on
December 31.
e. The manufacturing labor costs for the December 31 working day: direct manufacturing labor, $8,600,
and indirect manufacturing labor, $2,800.
f. Manufacturing overhead has been allocated at 110% of direct manufacturing labor costs through
December 31. $9460
Required
1. Prepare journal entries for the December 31 payroll.
2. Use T-accounts to compute the following:
a. The total amount of materials requisitioned into work in process during December
b. The total amount of direct manufacturing labor recorded in work in process during December (Hint:
You have to solve requirements 2b and 2c simultaneously)
c. The total amount of manufacturing overhead recorded in work in process during December
d. Ending balance in work in process, December 31
e. Cost of goods sold for December before adjustments for under- or overallocated manufacturing
overhead
3. Prepare closing journal entries related to manufacturing overhead. Assume that all under-or over-
allocated manufacturing overhead is closed directly to Cost of Goods Sold.
4-44 Allocation and proration of overhead. Resource Room prints custom training material for corpora-
tions. The business was started January 1, 2017. The company uses a normal-costing system. It has two
direct-cost pools, materials and labor, and one indirect-cost pool, overhead. Overhead is charged to print-
ing jobs on the basis of direct labor cost. The following information is available for 2017.
bida ahoo Budgeted direct labor costs USA
Budgeted overhead costs
Costs of actual material used
Actual direct labor costs
Actual overhead costs
10 $190,000 ??? ??????
$266,000
$158,000
? Des
$175,000
$247,200

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