Charleston Company Uses a Job-Order Costing System

question 119

Multiple Choice

Charleston Company uses a job-order costing system.During April,the following costs appeared in the Work in Process Inventory account:
Eepinting balunter                  $24,000
Directmeterial used                 70,000

Directlabar inchred                  60,000

Applied overhead                        48,000
Cost of goods matufactured.        185,000
Charleston Company applies overhead on the basis of direct labor cost.There was only one job left in Work in Process at the end of April which contained $5,600 of overhead.What amount of direct material was included in this job?

• A)$4,400
• B)$4,480
• C)$6,920
• D)$8,000

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Definitions:

Coping Mechanisms

Strategies or actions, both healthy and unhealthy, that individuals use to deal with stressful situations or emotions.

Fluid

A substance that has the ability to flow and conform to the shape of its container, such as liquids and gases.

Electrolyte Balance

The process of maintaining the correct levels and ratios of electrolytes within the body, crucial for normal cell function and overall health.

Renal

Pertaining to the kidneys, involving their structure, function, diseases, or conditions.