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The Work in Process Inventory account for Clinton Company for the month ended September 30 appears below.
Work in Process Inventory
Beginning Balance
0
Completed
135,800
Direct Materials
42,000
Direct Labor
70,000
Overhead
91,000
Overhead is applied based on direct labor dollars. Direct material costs for the one job remaining in work in process on September 30 was $12,300.
a. What was the overhead rate used to apply overhead to jobs?
b. Determine the amount of direct labor charged to the one remaining job. Round you answers to nearest dollars.
Lowell Company's December 31, 2012, trial balance includes the following accounts: Inventories $120,000; Buildings $207,000; Accumulated Depreciation-Equipment $19,000; Equipment $190,000; Land Held for Investment $46,000; Accumulated Depreciation..
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