# Q4 During FY 2018 Bay Manufacturing had total manufacturing costs are \$410,000. Their cost of goods manufactured for the year was \$453,000.

Q4
During FY 2018 Bay Manufacturing had total manufacturing costs are \$410,000. Their cost of goods manufactured for the year was \$453,000. The January 1, 2019 balance of Work-in-Process Inventory is \$50,000. Use this information to determine the dollar amount of the FY 2018 beginning Work-in-Process Inventory. (Round dollar values & enter as whole dollars only.)
Frederick Company’s January 1, 2018 finished goods inventory was \$61,000. The January 1, 2019 finished goods inventory is \$72,000. Cost of goods manufactured for the FY 2018 was \$207,000. Use this information to determine the dollar amount of the FY 2018 cost of goods sold. (Round dollar values & enter as whole dollars only.)
Alaska Corporation purchased, on account, 6,600 pounds of raw materials at \$7.50 per pound on January 2, 2019. The production manager requisitioned and received 2,350 pounds of raw material into production on January 15. Use this information to prepare the General Journal entries (without explanation) for January 2 and January 15. If no entry is required then write “No Entry Required.”
Q8
Baltimore Company uses a job order cost system and applies overhead based on estimated rates. The overhead application rate is based on total estimated overhead costs of \$280,000 and direct labor hours of 25,000. During the month of February 2019, Job 2-1 incurred direct labor of 450 hours. Use this information to prepare the end of the month application General Journal entry (without explanation) of factory overhead for Job A-1 for the month. If no entry is required then write “No Entry Required.”
Q9
During March 2019, Virginia Bay Corporation recorded \$275,000 of costs related to factory overhead. Alpha’s overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that \$257,000 would be incurred, and 7,800 direct labor hours would be worked. During March, 11,000 hours were actually worked. Use this information to determine the standard overhead rate. (round & enter any final dollar answers to the nearest cent):

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