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Lucas Co Appeared in the Work in Process Account Lucas Applies Overhead at a Predetermined Rate of 90% of

question 43

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Lucas Co. appeared in the Work in Process account:  April 1 Balance $24,00030 Direct materials 80,00030 Direct labour 60,00030 Manufacturing overhead 54,00030 To finished goods (200,000) \begin{array} { | l | l | c | } \hline \text { April } & & \\\hline 1 & \text { Balance } & \$ 24,000 \\\hline 30 & \text { Direct materials } & 80,000 \\\hline 30 & \text { Direct labour } & 60,000 \\\hline 30 & \text { Manufacturing overhead } & 54,000 \\\hline 30 & \text { To finished goods } & ( 200,000 ) \\\hline\end{array} Lucas applies overhead at a predetermined rate of 90% of direct labour cost. Job No. 100, the only job still in process at the end of April, has been charged with manufacturing overhead of $4,500. The amount of direct materials charged to Job No. 100 was:


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