1.

Placed in process 202,000

Cost of goods manufactured (185,000)
Work in process, end 17,000
Materials 4,400 (squeeze)
Labor (48/60) = 80%; 5,600/80% 7,000
FOH 5,600

2. Materials 2,500
Labor (15 x 7) 105
FOH (18 x 6) 108
Total 2,713

3. Discussed already.

4. Job 456:
Labor hours = 510/8.50
= 60
Overhead rate = 255/60 hrs.
Overhead rate = 4.25

5. Job 461:
Labor hours = 289/8.50
= 34 hours
= 34 x 4.25
= 144.50

6. Job 479:
Work in process 6,800
Other jobs (3,981)
Job 479 2,819
Labor (714/4.25 x 8.50) (1,428)
FOH (714)
Materials 677

7. Cost of goods sold 980,000

Overapplied (6,000)
Actual COGS 974,000

8 to 13: discussed already

14. Sales 3,600,000

COGS (2,040,000)
Underapplied (52,000)
Selling and admin (900,000)
Net income 608,000

15 to 17: discussed already

18. Since charged to production, nothing will change in the unit cost.

19. Since charged to production, nothing will change in the unit cost.

20. discussed already.