Reference no: EM132628890
Question 1: Trenton worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of job no. 403's cost record revealed direct material charges of $40,000 and total manufacturing costs of $50,000. If Trenton applies overhead at 150% of direct labor cost, the overhead applied to job no. 403 must have been:
A. $0.
B. $6,000.
C. $4,000.
D. $3,333.
E. $5,000.
Question 2: Job no. C12 was completed in November at a cost of $28,500, subdivided as follows: direct material, $13,500; direct labor, $6,000; and manufacturing overhead, $9,000. The journal entry to record the completion of the job is:
A. Finished Goods Inventory 28,500
Work In Process Inventory 28,500
B. Work In Process Inventory 28, 500
Finished Goods Inventory 28,500
C. Work In process inventory 28,500
Wages Payable 6,000
Raw Materials Inventory 13,500
Manufacturing Overhead 9,000
D. Cost Of Goods Sold 28,500
Finished Goods Inventory 28,500
E. Finished Goods Inventory 28,500
Cost Of Goods Sold 28,500
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