E2-4 Manufacturing cost data for Copa Company, which uses a job order cost system,
are presented below.
Case A Case B Case C
Direct materials used $ (a) $ 83,000 $ 63,150
Direct labor 50,000 100,000 (h)
Manufacturing overhead applied 42,500 (d) (i)
Total manufacturing costs 165,650 (e) 250,000
Work in process 1/1/05 (b) 15,500 18,000
Total cost of work in process 201,500 (f) (j)
Work in process 12/31/05 (c) 11,800 (k)
Cost of goods manufactured 192,300 (g) 262,000
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.