Figure 5 - 8 Griswold Corporation Is a Job Order

question 47

Multiple Choice

Figure 5 - 8 Griswold Corporation is a job order costing company that uses activity-based costing to apply overhead to jobs.The following overhead activities were budgeted for the year.
The following information about the jobs was given for September.
By September 30, Jobs 102 and 103 were completed and sold.The remaining jobs were still in process.
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Refer to Figure 5-8.The ending work in process would consist of the costs of what jobs?

• A) Job 102 + Job 103
• B) Job 101 + Job 104
• C) Job 101 + Job 102 + Job 103 + Job 104
• D) Job 101 + Job 102 + Job 103

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Definitions:

Manufacturing Overhead Budget

An estimate of all manufacturing costs excluding direct materials and direct labor, planned for a specific period.

Direct Labor-Hour

A measure of the amount of time spent by direct labor workers on a specific job or task, often used to allocate labor costs in job-order costing.

Manufacturing Overhead Budget

A financial plan that estimates the indirect costs associated with manufacturing, including utilities, salaries, and maintenance.

Direct Labor-Hour

A measure of the labor directly involved in manufacturing or service provision, calculated in hours.