What was the amount of direct materials charged

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Birk Co. uses a job order cost system. The following debits (credit) appeared in Birk's work in process account for the month of April 2005:

April

Description

Amount

1

Balance

$ 4,000

30

Direct materials

24,000

30

Direct manufacturing labor

16,000

30

Factory overhead

12,800

30

To finished goods

(48,000)

Birk applies overhead to production at a predetermined rate of 80% of direct manufacturing labor costs. Job No. 5, the only job still in process on April 30, 2005, has been charged with direct manufacturing labor of $2,000. What was the amount of direct materials charged to Job No. 5?

  1. $ 3,000
  2. $ 5,200
  3. $ 8,800
  4. $24,000

 

Reference no: EM13506753

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