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ABC company uses job order costing system. manufacturing overhead is applied to jobs using a predetermined overhead rate of 150%. ABC reported the following information
a. Job A was the only job in process at May 1 with cost as follows Direct materials 7000 direct labor 3000
b. Jobs B C D were started in May
c. Direct materials used in may totaled $80000
d.direct labors cost of $50000 were incurred in may
e. Actual overhead costs incurred in may totaled 79000
f. The only job in process still on may 31 was job C with costs of 4500 for direct materials and 4700 for direct labor
Problem 1: Calculate the cost of goods manufactured in May
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