ACCT 2060 – Bonus Point 3
1. Baehr Company is a manufacturing company with a fiscal year that runs from July 1 to June
30. The company uses a job-order accounting system for its production costs. A predetermined
overhead rate based upon direct labor hours is used to apply overhead to individual jobs. Assume
Baehr’s predetermined overhead rate is $4.50 per direct labor hour.

A. Actual manufacturing overhead incurred during November was?
B. The total cost of Job 83-50?
C. The manufacturing overhead costs applied to Job 83-52 during November?
D. The total amount of overhead applied to jobs during November was


ACCT 2060 – Bonus Point 3

Based on the information above, determine the following:
A. Prime cost for November.
B. Total manufacturing cost for November.
C. Cost of goods transferred to finished goods inventory for November.
D. Madtack’s overapplied or underapplied for November.
3. The following information pertains to the August manufacturing activities of Griss Co.:
Beginning work-in-process (BWIP)
Ending work-in-process (EWIP)
Cost of goods manufactured (COGM)
Direct materials issued to production
Manufacturing overhead is assigned at 150% of direct labor. What was the August direct labor?
4. Worley Company has underapplied overhead of $45,000 for the year. Before disposition of the
underapplied overhead, selected year-end balances from Worley’s accounting records were
Cost of goods sold
Direct materials inventory
Work-in-process inventory
Finished goods inventory


Under Worley’s cost accounting system, over- or underapplied overhead is assigned to COGS
based on year-end balances. In its year-end income statement, Worley should report COGS of?