Overhead is applied based on direct labor dollars direct

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The Work in Process Inventory account for Clinton Company for the month ended September 30 appears below.

Work in Process Inventory

Beginning Balance              

0

Completed                

135,800

Direct Materials          

42,000



Direct Labor                

70,000



Overhead                     

91,000



Overhead is applied based on direct labor dollars. Direct material costs for the one job remaining in work in process on September 30 was $12,300.

a. What was the overhead rate used to apply overhead to jobs?

b. Determine the amount of direct labor charged to the one remaining job. Round you answers to nearest dollars.

Reference no: EM13482491

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