Manufacturing Cost Data for Dolan Company Which Uses a Job

question 71

Essay

Manufacturing cost data for Dolan Company which uses a job order cost system are presented below: $\begin{array}{lcc}&\text { Case A }& \text { Case B }\\\text { Direct Materials Used } & (a) & \$ 103,000 \\\text { Direct Labor } & \$ 70,000 & 150,000 \\\text { Manufacturing Overhead Applied } & 63,000 & (\mathrm{~d}) \\\text { Total Manufacturing Costs } & 240,000 & (\mathrm{e}) \\\text { Work in Process, } 1 / 1 / 17 & (\mathrm{~b}) & 45,000 \\\text { Total Cost of Work in Process } & 300,000 & (\mathrm{f}) \\\text { Work in Process, 12/31/17 } & \text { (c) } & 40,000 \\\text { Cost of Goods Manufactured } & 205,000 & (\mathrm{~d})\end{array}$ Instructions
Indicate the missing amount for each letter. Assume that overhead is applied on the basis of direct labor cost and that the rate is the same for both cases.

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Definitions:

Atherosclerosis

A disease characterized by the hardening and narrowing of the arteries due to the buildup of plaque.

Allostasis

The process by which the body responds to stressors in order to regain homeostasis.

Homeostasis

The self-regulating process by which biological systems maintain stability while adjusting to conditions that are optimal for survival.

Stress

The body's response to any demand or challenge, which can be emotional, physical, or psychological in nature.