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On November 1, Arvelo Corporation had $32,000 of raw materials on hand. During the month, the company purchased an additional $78,000 of raw materials. During November, $95,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $3,000. Prepare journal entries to record these events. Use those journal entries to answer the following questions: -The debits entered in the Raw Materials account during the month of November total:


A) $95,000
B) $78,000
C) $32,000
D) $110,000

E) B) and D)
F) C) and D)

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Tomlison Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year: Cost of goods manufactured. $1,589,000Cost of goods sold (unadjusted) . $1,517,000\begin{array}{lr}\text {Cost of goods manufactured. }&\$1,589,000\\\text {Cost of goods sold (unadjusted) . }&\$1,517,000\\\end{array} The journal entry to record the unadjusted Cost of Goods Sold is:


A) Finished Goods . 1,517,000Cost of Goods Sold 1,517,000\begin{array}{lr}\text {Finished Goods . }&1,517,000\\\text {Cost of Goods Sold }&&1,517,000\\\end{array}

B) Cost of Goods Sold. 1,517,000Finished Goods 1,517,000\begin{array}{lr}\text {Cost of Goods Sold. }&1,517,000\\\text {Finished Goods }&&1,517,000\\\end{array}

C) Finished Goods 1,589,000Cost of Goods Sold 1,589,000\begin{array}{lr}\text {Finished Goods }&1,589,000\\\text {Cost of Goods Sold }&&1,589,000\\\end{array}

D) Cost of Goods Sold. 1,589,000Finished Goods 1,589,000\begin{array}{lr}\text {Cost of Goods Sold. }&1,589,000\\\text {Finished Goods }&&1,589,000\\\end{array}

E) C) and D)
F) A) and D)

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Bledsoe Corporation has provided the following data for the month of November: Bledsoe Corporation has provided the following data for the month of November: Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold. Bledsoe Corporation has provided the following data for the month of November: Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold. Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. Required: Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold.

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Faughn Corporation has provided the following data concerning manufacturing overhead for July: Faughn Corporation has provided the following data concerning manufacturing overhead for July: The company's Cost of Goods Sold was $243,000 prior to closing out its Manufacturing Overhead account.The company closes out its Manufacturing Overhead account to Cost of Goods Sold.Which of the following statements is true? A) Manufacturing overhead was underapplied by $10,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $233,000 B) Manufacturing overhead was overapplied by $10,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $233,000 C) Manufacturing overhead was overapplied by $10,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $253,000 D) Manufacturing overhead was underapplied by $10,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $253,000 The company's Cost of Goods Sold was $243,000 prior to closing out its Manufacturing Overhead account.The company closes out its Manufacturing Overhead account to Cost of Goods Sold.Which of the following statements is true?


A) Manufacturing overhead was underapplied by $10,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $233,000
B) Manufacturing overhead was overapplied by $10,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $233,000
C) Manufacturing overhead was overapplied by $10,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $253,000
D) Manufacturing overhead was underapplied by $10,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $253,000

E) A) and D)
F) All of the above

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Weatherhead Inc.has provided the following data for the month of March.There were no beginning inventories; consequently,the direct materials,direct labor,and manufacturing overhead applied listed below are all for the current month. Weatherhead Inc.has provided the following data for the month of March.There were no beginning inventories; consequently,the direct materials,direct labor,and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was overapplied by $3,000. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process,finished goods,and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The work in process inventory at the end of March after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to: A) $20,261 B) $20,779 C) $20,850 D) $20,190 Manufacturing overhead for the month was overapplied by $3,000. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process,finished goods,and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The work in process inventory at the end of March after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:


A) $20,261
B) $20,779
C) $20,850
D) $20,190

E) A) and B)
F) A) and C)

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Stockman Inc. has provided the following data for the month of November. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Stockman Inc. has provided the following data for the month of November. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was overapplied by $1,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. -The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for November would include the following: A) credit to Finished Goods of $250 B) credit to Finished Goods of $57,370 C) debit to Finished Goods of $250 D) debit to Finished Goods of $57,370 Manufacturing overhead for the month was overapplied by $1,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. -The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for November would include the following:


A) credit to Finished Goods of $250
B) credit to Finished Goods of $57,370
C) debit to Finished Goods of $250
D) debit to Finished Goods of $57,370

E) B) and C)
F) B) and D)

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Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations. (1) Direct materials requisitioned for use in production, $154,000 (2) Indirect materials requisitioned for use in production, $45,000 (3) Direct labor wages incurred, $94,000 (4) Indirect labor wages incurred, $119,000 (5) Depreciation recorded on factory equipment, $44,000 (6) Additional manufacturing overhead costs incurred, $83,000 (7) Manufacturing overhead costs applied to jobs, $236,000 (8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000 Where appropriate, post the above transactions to the Work in Process and Manufacturing Overhead T-accounts below. Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations. (1) Direct materials requisitioned for use in production, $154,000 (2) Indirect materials requisitioned for use in production, $45,000 (3) Direct labor wages incurred, $94,000 (4) Indirect labor wages incurred, $119,000 (5) Depreciation recorded on factory equipment, $44,000 (6) Additional manufacturing overhead costs incurred, $83,000 (7) Manufacturing overhead costs applied to jobs, $236,000 (8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000 Where appropriate, post the above transactions to the Work in Process and Manufacturing Overhead T-accounts below. -The total amount of manufacturing overhead actually incurred was: A) $246,000 B) $291,000 C) $236,000 D) $247,000 Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations. (1) Direct materials requisitioned for use in production, $154,000 (2) Indirect materials requisitioned for use in production, $45,000 (3) Direct labor wages incurred, $94,000 (4) Indirect labor wages incurred, $119,000 (5) Depreciation recorded on factory equipment, $44,000 (6) Additional manufacturing overhead costs incurred, $83,000 (7) Manufacturing overhead costs applied to jobs, $236,000 (8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000 Where appropriate, post the above transactions to the Work in Process and Manufacturing Overhead T-accounts below. -The total amount of manufacturing overhead actually incurred was: A) $246,000 B) $291,000 C) $236,000 D) $247,000 -The total amount of manufacturing overhead actually incurred was:


A) $246,000
B) $291,000
C) $236,000
D) $247,000

E) B) and C)
F) A) and D)

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Stangl Inc.has provided the following data for the month of September.There were no beginning inventories; consequently,the direct materials,direct labor,and manufacturing overhead applied listed below are all for the current month. Stangl Inc.has provided the following data for the month of September.There were no beginning inventories; consequently,the direct materials,direct labor,and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was underapplied by $3,000. The company allocates any underapplied or overapplied overhead among work in process,finished goods,and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. Required: Determine the cost of work in process,finished goods,and cost of goods sold AFTER allocation of the underapplied or overapplied overhead for the period. Manufacturing overhead for the month was underapplied by $3,000. The company allocates any underapplied or overapplied overhead among work in process,finished goods,and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. Required: Determine the cost of work in process,finished goods,and cost of goods sold AFTER allocation of the underapplied or overapplied overhead for the period.

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Hunkins Corporation has provided the following data concerning last month's operations. Hunkins Corporation has provided the following data concerning last month's operations. -How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured? A) $159,000 B) $229,000 C) $172,000 D) $176,000 Hunkins Corporation has provided the following data concerning last month's operations. -How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured? A) $159,000 B) $229,000 C) $172,000 D) $176,000 -How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured?


A) $159,000
B) $229,000
C) $172,000
D) $176,000

E) C) and D)
F) All of the above

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Held Inc. has provided the following data for the month of June. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Held Inc. has provided the following data for the month of June. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was overapplied by $1,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. -The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for June would include the following: A) credit to Work in Process of $21,450 B) credit to Work in Process of $70 C) debit to Work in Process of $21,450 D) dedit to Work in Process of $70 Manufacturing overhead for the month was overapplied by $1,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. -The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for June would include the following:


A) credit to Work in Process of $21,450
B) credit to Work in Process of $70
C) debit to Work in Process of $21,450
D) dedit to Work in Process of $70

E) A) and B)
F) All of the above

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Advertising costs should NOT be charged to the Manufacturing Overhead account.

A) True
B) False

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Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations. (1) Direct materials requisitioned for use in production, $154,000 (2) Indirect materials requisitioned for use in production, $45,000 (3) Direct labor wages incurred, $94,000 (4) Indirect labor wages incurred, $119,000 (5) Depreciation recorded on factory equipment, $44,000 (6) Additional manufacturing overhead costs incurred, $83,000 (7) Manufacturing overhead costs applied to jobs, $236,000 (8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000 Where appropriate, post the above transactions to the Work in Process and Manufacturing Overhead T-accounts below. Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations. (1) Direct materials requisitioned for use in production, $154,000 (2) Indirect materials requisitioned for use in production, $45,000 (3) Direct labor wages incurred, $94,000 (4) Indirect labor wages incurred, $119,000 (5) Depreciation recorded on factory equipment, $44,000 (6) Additional manufacturing overhead costs incurred, $83,000 (7) Manufacturing overhead costs applied to jobs, $236,000 (8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000 Where appropriate, post the above transactions to the Work in Process and Manufacturing Overhead T-accounts below. -The ending balance in the Work in Process account is closest to: A) $94,000 B) $84,000 C) $74,000 D) $64,000 Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations. (1) Direct materials requisitioned for use in production, $154,000 (2) Indirect materials requisitioned for use in production, $45,000 (3) Direct labor wages incurred, $94,000 (4) Indirect labor wages incurred, $119,000 (5) Depreciation recorded on factory equipment, $44,000 (6) Additional manufacturing overhead costs incurred, $83,000 (7) Manufacturing overhead costs applied to jobs, $236,000 (8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000 Where appropriate, post the above transactions to the Work in Process and Manufacturing Overhead T-accounts below. -The ending balance in the Work in Process account is closest to: A) $94,000 B) $84,000 C) $74,000 D) $64,000 -The ending balance in the Work in Process account is closest to:


A) $94,000
B) $84,000
C) $74,000
D) $64,000

E) B) and C)
F) A) and D)

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On a manufacturing company's income statement,direct labor is separately listed as an expense.

A) True
B) False

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Firebaugh Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year: Firebaugh Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year: What is the journal entry to record raw materials used in production? A) B) C) D) What is the journal entry to record raw materials used in production?


A) Firebaugh Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year: What is the journal entry to record raw materials used in production? A) B) C) D)
B) Firebaugh Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year: What is the journal entry to record raw materials used in production? A) B) C) D)
C) Firebaugh Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year: What is the journal entry to record raw materials used in production? A) B) C) D)
D) Firebaugh Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year: What is the journal entry to record raw materials used in production? A) B) C) D)

E) C) and D)
F) A) and D)

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The following cost data relate to the manufacturing activities of the Kanaba Corporation last year: The following cost data relate to the manufacturing activities of the Kanaba Corporation last year: The company uses a predetermined overhead rate to apply manufacturing overhead cost to production.The rate last year was $5.00 per machine-hour; a total of 5,000 machine-hours were recorded for the year. Required: a.Compute the amount of underapplied or overapplied overhead cost for the year. b.Prepare a schedule of Cost of Goods Manufactured for the year. The company uses a predetermined overhead rate to apply manufacturing overhead cost to production.The rate last year was $5.00 per machine-hour; a total of 5,000 machine-hours were recorded for the year. Required: a.Compute the amount of underapplied or overapplied overhead cost for the year. b.Prepare a schedule of Cost of Goods Manufactured for the year.

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a.Overhead over or u...

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Acheson Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. Acheson Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. -The overhead for the year was: A) $2,792 underapplied B) $3,842 overapplied C) $2,792 overapplied D) $3,842 underapplied The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. -The overhead for the year was:


A) $2,792 underapplied
B) $3,842 overapplied
C) $2,792 overapplied
D) $3,842 underapplied

E) C) and D)
F) None of the above

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Sefcovic Enterprises LLC recorded the following transactions for the just completed month.The company had no beginning inventories. (1)Raw materials purchased for cash,$110,000 (2)Direct materials requisitioned for use in production,$79,000 (3)Indirect materials requisitioned for use in production,$15,000 (4)Direct labor wages incurred and paid,$125,000 (5)Indirect labor wages incurred and paid,$22,000 (6)Additional manufacturing overhead costs incurred and paid,$134,000 (7)Manufacturing overhead costs applied to jobs,$125,000 (8)All of the jobs in process were completed. (9)All of the completed jobs were shipped to customers. (10)Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Required: a.Post the above transactions to the following T-accounts: Sefcovic Enterprises LLC recorded the following transactions for the just completed month.The company had no beginning inventories. (1)Raw materials purchased for cash,$110,000 (2)Direct materials requisitioned for use in production,$79,000 (3)Indirect materials requisitioned for use in production,$15,000 (4)Direct labor wages incurred and paid,$125,000 (5)Indirect labor wages incurred and paid,$22,000 (6)Additional manufacturing overhead costs incurred and paid,$134,000 (7)Manufacturing overhead costs applied to jobs,$125,000 (8)All of the jobs in process were completed. (9)All of the completed jobs were shipped to customers. (10)Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Required: a.Post the above transactions to the following T-accounts: b.Determine the adjusted cost of goods sold for the month. Sefcovic Enterprises LLC recorded the following transactions for the just completed month.The company had no beginning inventories. (1)Raw materials purchased for cash,$110,000 (2)Direct materials requisitioned for use in production,$79,000 (3)Indirect materials requisitioned for use in production,$15,000 (4)Direct labor wages incurred and paid,$125,000 (5)Indirect labor wages incurred and paid,$22,000 (6)Additional manufacturing overhead costs incurred and paid,$134,000 (7)Manufacturing overhead costs applied to jobs,$125,000 (8)All of the jobs in process were completed. (9)All of the completed jobs were shipped to customers. (10)Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Required: a.Post the above transactions to the following T-accounts: b.Determine the adjusted cost of goods sold for the month. Sefcovic Enterprises LLC recorded the following transactions for the just completed month.The company had no beginning inventories. (1)Raw materials purchased for cash,$110,000 (2)Direct materials requisitioned for use in production,$79,000 (3)Indirect materials requisitioned for use in production,$15,000 (4)Direct labor wages incurred and paid,$125,000 (5)Indirect labor wages incurred and paid,$22,000 (6)Additional manufacturing overhead costs incurred and paid,$134,000 (7)Manufacturing overhead costs applied to jobs,$125,000 (8)All of the jobs in process were completed. (9)All of the completed jobs were shipped to customers. (10)Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Required: a.Post the above transactions to the following T-accounts: b.Determine the adjusted cost of goods sold for the month. Sefcovic Enterprises LLC recorded the following transactions for the just completed month.The company had no beginning inventories. (1)Raw materials purchased for cash,$110,000 (2)Direct materials requisitioned for use in production,$79,000 (3)Indirect materials requisitioned for use in production,$15,000 (4)Direct labor wages incurred and paid,$125,000 (5)Indirect labor wages incurred and paid,$22,000 (6)Additional manufacturing overhead costs incurred and paid,$134,000 (7)Manufacturing overhead costs applied to jobs,$125,000 (8)All of the jobs in process were completed. (9)All of the completed jobs were shipped to customers. (10)Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Required: a.Post the above transactions to the following T-accounts: b.Determine the adjusted cost of goods sold for the month. Sefcovic Enterprises LLC recorded the following transactions for the just completed month.The company had no beginning inventories. (1)Raw materials purchased for cash,$110,000 (2)Direct materials requisitioned for use in production,$79,000 (3)Indirect materials requisitioned for use in production,$15,000 (4)Direct labor wages incurred and paid,$125,000 (5)Indirect labor wages incurred and paid,$22,000 (6)Additional manufacturing overhead costs incurred and paid,$134,000 (7)Manufacturing overhead costs applied to jobs,$125,000 (8)All of the jobs in process were completed. (9)All of the completed jobs were shipped to customers. (10)Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Required: a.Post the above transactions to the following T-accounts: b.Determine the adjusted cost of goods sold for the month. Sefcovic Enterprises LLC recorded the following transactions for the just completed month.The company had no beginning inventories. (1)Raw materials purchased for cash,$110,000 (2)Direct materials requisitioned for use in production,$79,000 (3)Indirect materials requisitioned for use in production,$15,000 (4)Direct labor wages incurred and paid,$125,000 (5)Indirect labor wages incurred and paid,$22,000 (6)Additional manufacturing overhead costs incurred and paid,$134,000 (7)Manufacturing overhead costs applied to jobs,$125,000 (8)All of the jobs in process were completed. (9)All of the completed jobs were shipped to customers. (10)Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Required: a.Post the above transactions to the following T-accounts: b.Determine the adjusted cost of goods sold for the month. b.Determine the adjusted cost of goods sold for the month.

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a.T-accounts
blured image blured image blured image blured image blured image blured image b.The adju...

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If the actual manufacturing overhead cost for a period exceeds the manufacturing overhead cost applied,then manufacturing overhead would be considered to be overapplied.

A) True
B) False

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On November 1, Arvelo Corporation had $32,000 of raw materials on hand. During the month, the company purchased an additional $78,000 of raw materials. During November, $95,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $3,000. Prepare journal entries to record these events. Use those journal entries to answer the following questions: -The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:


A) credit to Manufacturing Overhead of $62,000
B) debit to Work in Process of $60,000
C) credit to Work in Process of $60,000
D) debit to Manufacturing Overhead of $62,000

E) B) and D)
F) None of the above

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Chipata Corporation applies manufacturing overhead to jobs on the basis of machine-hours.Chipata estimated 25,000 machine-hours and $10,000 of manufacturing overhead cost for the year.During the year,Chipata incurred 26,200 machine-hours and $11,300 of manufacturing overhead.What was Chipata's underapplied or overapplied overhead for the year?


A) $480 overapplied
B) $820 underapplied
C) $1,300 overapplied
D) $1,300 underapplied

E) A) and B)
F) All of the above

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