SMChap 007 - Cost accounting solution manual PDF

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Chapter 07 - Job Costing

7 C h a p t e r JobCost i ng Sol ut i onst oRevi ew Quest i ons 71. Compani esusi ngaj obor derc osts y s t em ar el i k el yt obeper f or mi ngs er v i cesor manuf act ur i ngpr oduct sac cor di ngt ospeci fi cc ust omeror der sandpr oduc ts pec i fi cat i ons . Cons t r uc t i oncont r act or s ,manuf act ur er sofs peci alequi pment ,ai r cr af tmanuf act ur er s, CPAfi r ms ,at t or ney s,andhospi t al sal lempl oyj obor dercos ts y s t ems. 72. Ther ear et wopr i mar yr eas onst hatc os tal l ocat i onbasesus i ngdi r ec tl aborar ecommon. Fi r st ,di r ec tl aborhi s t or i cal l ywast hemosti mpor t antr es our c eus edi nmanuf act ur i ng. Second,di r ec tl aborus agei sal r eadyr ec or dedf orpr oduct s ,meani ngnoaddi t i onalr ecor d k eepi ngi sr equi r ed. 73. TheManuf act ur i ngOv er headacc ounti sus edt oac cumul at et heact ualmanuf act ur i ng ov er headcos t sast heyar ei ncur r ed.Manuf act ur i ngOv er headAppl i edr epr esent st he es t i mat eofov er headt hati sus edasabasi sf orc omput i ngwor ki npr oc essandot her i nv ent or ycos t s .Theappl i edac counti susedt of aci l i t at er ecor dk eepi ngdur i ngt heper i od. 74. Amat er i al sr equi si t i oni susedt odoc umentt heaut hor i z at i onf ori s s uancesofmat er i al s f r om t hes t or er oom whi l et hesour cedoc ument( orr ecei v i ngs l i p)i susedt oi ndi cat e quant i t i esanddes cr i pt i onsofmat er i al spur c hasedandr ec ei v ed.At i mec ar dort i me r ecor di sus edt or ecor dl abort i mef ort hepr oduc tors er vi c e. 75. Thej obcos t i ngpr oc edur ei sbas i c al l yt hes amei nbot ht y pesofor gani z at i ons ,ex ceptt hat s er v i cefi r msus el es sdi r ec tmat er i al s .Al s o,ser v i cefi r mst ypi c al l ydonots howi nv ent or i es ont hei rbal anc es heet s ,andus eaCos tofSer vi c esBi l l edac countr at hert hanCos tof GoodsSol d.

7-1 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing

76. Thec os t sofapr oduc tus i ngnor malc ost i ngar e:  Act ualdi r ec tmat er i al sc os t .  Act ualdi r ec tl aborc ost .  Appl i edov er head,whi chi scal cul at edas :Pr edet er mi nedov er headr at exact ual al l oc at i onbas e. 77. Megahasc hoi cest omak eaboutt heal l oc at i onbas eandt hecos tpool susedt o ac cumul at et heov er head.Thi sdoesnotmeanMegac anchoos et odowhat ev eri twant s . Thegov er nmenthasasetofcont r act i ngr ul esandanaudi tagencyt oenf or cet her ul es . Howev er ,s omei nt er pr et at i oni sal way sr equi r edwhenc l ass i f y i ngcost s .

Sol ut i onst oCr i t i calAnal ysi sandDi scussi onQuest i ons 78. Act ualc os t i ngr equi r esk nowi ngt heact ualcos t sofov er headaswel last heac t ualdi r ect costf oraj ob.Byt het i met heac t ualov er headi sknown,t hei nf or mat i oni snott i mel yf or dec i si onmak i ng.I naddi t i on,ac t ualc os t i ngr equi r esal l oc at i onsofmanyov er headc ost st o j obs ,s oi ti sonl yt het ot alc ost st hatar eac t ual ,nott hej obcos t s . 79. I fmat er i al sc ost sar enotpr oper l yass i gnedt oj obs ,managementmayl at erbemi s l edi n es t i mat i ngt heac t ual cos t st ocompl et ef ut ur e,s i mi l arj obs.Thus ,pr ofi tpl anni ngmaybei n er r or .Pr ofit abl ej obsmayber ej ect edbec auseer r or si ncostas si gnment shav emadet he j obsl ookunpr ofi t abl eorl esspr ofi t abl e.I ft hecompanypr epar esbi dsonj obs ,t hebi ds ma ybei ner r ori ft heyar ebas edont hewr ongc ost s . 710. Theal l ocat i onofov er headmat t er sbecaus edec i s i onsar emadeabouti ndi v i dualpr oduc t s. Di ffer ental l ocat i onsr es ul ti ndi ffer entr epor t edpr oductc os t s . 711. Ans wer swi l lv ar y .Ex pectt hemanager si ns mal lcons t r uct i onfi r mst obaset hei res t i mat es ont hei rownex per i enc e,notaf or malmodel .

7-2 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing

712. Ans wer swi l lv ar y . 713. Theywoul dmos tl i k el yus ej obc ost i ngs i nc et hei rj obsar et ypi c al l yeasi l yi dent i fi abl eand r el at i v el yuni que. 714. Yes ,at r i ali saj obf orc os t i ngpur pos es .

715. Ans wer swi l lv ar y .Thes t epsmi ghti nc l ude: a.Meas ur et hear eaoft hewal l s ; b.Mul t i pl yt hear eabyt heamount( f r act i onsofagal l on)ofpai ntr equi r edpers quar ef oot ; c .Det er mi net henumberofcoat sofpai ntr equi r ed; d.Mul t i pl yt heamountofpai nti ns t epbbyt henumberofc oat si ns t epc; e.Det er mi net hec ost sofmi s cel l aneouss uppl i es( dr opcl ot hs ,pai ntbr us hes ,et c . ) ; f . Est i mat et hel abort i mef orpai nt i ngbymul t i pl y i ngt hear eai ns t epabyt heamountof t i mepers quar ef oot ; g.Mul t i pl yt het i mees t i mat ei ns t epfbyt henumberofc oat sf r om st epc; h.Mul t i pl yt het i mei ns t epgbyt hec ostofl aborperhour ; i . Est i mat et het i mer equi r edf ormi s c el l aneoust asks( pr epar at i on,cl eanup,et c . ) ; j . Mul t i pl yt het i mef r om st epibyt hec os tperhour ; k .Addt hecos tofy ourt i me( s uper v i si on,qual i t ychec k ) . 716. Ans wer swi l lv ar y .Commonr espons esar e( l abor )t i me,mat er i al scost ,wal lar ea,ands o on. 717. Ans wer swi l lv ar y .I ngener al ,t heans weri st hatt hi si snotet hi c al .Al t hought he“ c or r ect ” al l ocat i onbasi si ssubj ec t i v e,i ti sdi ffic ul tt oj ust i f yt hec hoi c ebyt heout c ome.Ther e mi ghtbeot herr eas ons,suchasmor ev al uabl eempl oy eesorot herr esour cesar eus ed 7-3 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing

onj obsf ort hel ar gercompanyort hatt hel ar gercompany ,bei ngmor ecompl ex,r equi r es mor eov er headr es our c es . Howev er ,t hel ar gercompanymi ghtr equi r ef ewerr esour c es ,bec aus eofeconomi esof sc al e.

Sol ut i onst oExer ci ses 718 .( 30mi n.  A ) ssi gni ngCost st oJobs:PawneeWor kshops. a. 1.Mat er i al sI nv ent or y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac count sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Mat er i al sI nv ent or y. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.Mat er i al sI nv ent or y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac count sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.Account sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Cas h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.Wor k i nPr ocess —Di r ec tMat er i al s. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Mat er i al sI nv ent or y. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.Wor k i nPr ocess —Di r ec tLabor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  WagesPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Cas h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.Wor k I nPr oces s — Ov er head( $20, 000x125%) . . . . . . . . . . . . . . Appl i edManuf act ur i ngOv er head. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac c umul at edDepr eci at i on—Pr oper t y ,Pl ant ,and Equi pment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16, 000 16, 000 800 800 11, 200 11, 200 16, 000 16, 000 13, 600 13, 600 20, 000 20, 000 21, 200 21, 200 25, 000 25, 000 10, 000 10, 000

7-4 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing

718.( cont i nued) b. Mat er i al sI nv ent or y Bal ance10/ 1 29, 640 800 2.I nd.mat er i al s 1.16, 000 13, 600 5.Di r ectmat er i al s 3.11, 200 Bal anc e10/ 31 42, 440* * $42, 440=$29, 640+$16, 000+$11, 200–$800–$13, 600 Wor k i npr oc es si nv ent or y Bal ance10/ 1 6, 600 5.Di r ectmat er i al s 13, 600 48, 120 PerFi ni s hed 6.Di r ectl abor20, 000 GoodsTac count 8.Ov er head 25, 000 appl i ed Bal anc e10/ 31 17, 080 Manuf act ur i ngOv er headCont r ol 2. 800 7.21, 200 9.10, 000 Appl i edManuf act ur i ngOv er head 25, 000 8. Ac count sPay abl e 4.16, 000 16, 000 1. 11, 200 3. Cas h 16, 0004. 21, 2007. WagesPay abl e 20, 0006.

718.( cont i nued)

7-5 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing

Ac cumul at edDepr eci at i on— Pr oper t y ,Pl ant ,andEqui pment 10, 000 9. Fi ni s hedGoodsI nv ent or y Bal anc e10/ 1 33, 200 Goodscompl et ed 48, 120* 52, 680Tr ansf ert oCost Bal anc e10/ 31 28, 640 ofGoodsSol d * $48, 120=$52, 680+$28, 640–$33, 200 CostofGoodsSol d Bal anc e10/ 31 52, 680

719 .( 20mi n.  A ) ssi gni ngCost st oJobs:FastWheel s,I nc. a. 1.Mat er i al sI nv ent or y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac count sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Mat er i al sI nv ent or y. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.Mat er i al sI nv ent or y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac count sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.Account sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Cas h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.Wor k i nPr ocess —Di r ec tMat er i al s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Mat er i al sI nv ent or y. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.Wor k i nPr ocess —Di r ec tLabor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  WagesPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Cas h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.Wor k I nPr oces s —Ov er head( $25, 000x125%) . . . . . . . . . . . . . . .   Appl i edManuf ac t ur i ngOv er head. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac c umul at edDepr ec i at i on—Pr oper t y ,Pl ant ,and Equi pment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20, 000 20, 000 1, 000 1, 000 25, 000 25, 000 20, 000 20, 000 30, 000 30, 000 25, 000 25, 000 21, 500 21, 500 31, 250 31, 250 5, 000 5, 000

7-6 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing

719.( cont i nued) b. Mat er i al sI nv ent or y Bal anc e6/ 1 9, 000 1, 000 2.I nd.mat er i al s 1.20, 000 30, 000 5.Di r ectmat er i al s 3.25, 000 Bal anc e6/ 30 23, 000* * $23, 000=$9, 000+$20, 000+$25, 000–$1, 000–$30, 000 Wor k i npr oc es si nv ent or y Bal anc e6/ 1 16, 500 5.Di r ectmat er i al s 30, 000 44, 500 PerFi ni shed 6.Di r ectl abor25, 000 GoodsTacc ount 8.Ov er head 31, 250 appl i ed Bal anc e6/ 30 58, 250 Manuf act ur i ngOv er headCont r ol 2. 1, 000 7.21, 500 9. 5, 000 Appl i edManuf act ur i ngOv er head 31, 250 8. Ac count sPay abl e 4.20, 000 20, 000 1. 25, 000 3. Cas h 20, 0004. 21, 5007. WagesPay abl e 25, 0006.

719.( cont i nued)

7-7 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing

Ac cumul at edDepr eci at i on— Pr oper t y ,Pl ant ,andEqui pment 5, 000 9. Fi ni s hedGoodsI nv ent or y Bal ance6/ 1 65, 000 Goodscompl et ed 44, 500* 73, 000Tr ansf ert oCost Bal anc e6/ 30 36, 500 ofGoodsSol d * $44, 500=$36, 500+$73, 000–$65, 000 CostofGoodsSol d Bal anc e6/ 30 73, 000

720 .( 20mi n.  A ) ssi gni ngCost st oJobs:Tar nsdal eFabr i cat or s. a. 1.Mat er i al sI nv ent or y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac count sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.Wor k i nPr ocess —Di r ec tMat er i al s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Mat er i al sI nv ent or y. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Mat er i al sI nv ent or y. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.Account sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Cas h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.Mat er i al sI nv ent or y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   Wor k i nPr oc ess —Di r ectMat er i al s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.Wor k i nPr ocess —Di r ec tLabor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Cas h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac count sPay abl e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.Manuf act ur i ngOver headCont r ol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Ac c umul at edDepr ec i at i on—Pl ant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.Wor k I nPr oces s —Ov er head( $31, 000x93%) * . . . . . . . . . . . . . . .   Appl i edManuf ac t ur i ngOv er head. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17, 000 17, 000 16, 800 16, 800 1, 200 1, 200 17, 000 17, 000 2, 200 2, 200 31, 000 31, 000 17, 200 17, 200 35, 000 35, 000 28, 830 28, 830

*Thepr edet er mi nedr at ei s93% ( =$403, 620÷$434, 000) .

7-8 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing 720.( cont i nued)

b. Mat er i al sI nv ent or y Bal anc e1/ 1 11, 400* 1.17, 000 16, 800 2.Di r ectmat er i al s 5. 2, 200 1, 200 3.I ndi r ectmat er i al s Bal ance1/ 31 12, 600 *Begi nni ngBal ance=Endi ngBal anc e–Addi t i ons+Us es $11, 400=$12, 600–$17, 000–$2, 200+$16, 800+$1, 200 Wor k i npr oc es si nv ent or y Bal anc e1/ 115, 070* 2.Di r ectmat er i al s 16, 800 2, 2005. 6.Di r ectl abor31, 000 79, 000Tr ans f er r edt o 9.Ov er head 28, 830 Fi ni shedGoods appl i ed Bal anc e1/ 31 10, 500 * $15, 070=$10, 500–$16, 800–$31, 000–$28, 830 +$2, 200+$79, 000 Manuf act ur i ngOv er headCont r ol 3. 1, 200 7.17, 200 8.35, 000 Appl i edManuf act ur i ngOv er head 28, 830 9. Ac count sPay abl e 4.17, 000 17, 000 1. 17, 200 7. Cas h 17, 0004. 31, 0006.

7-9 © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

Chapter 07 - Job Costing

720.( cont i nued) Ac cumul at edDepr eci at i on— Pr oper t y ,Pl ant ,andEqui pment 35, 000 8. Fi ni shedGoodsI nv ent or y Bal ance1/ 1 2, 600 Goodscompl et ed 79, 000* 74, 500Tr ansf ert oCost Bal anc e1/ 31 7, 100 ofGoodsSol d * $79, 000=$7, 100+$74, 500–$2, 600 CostofGoodsSol d Bal anc e1/ 31 74, 500

721.( 25mi n. ) Assi gni ngCost st oJobs:Car di nal s,I nc. a.$96, 000,t hec r edi ts i deoft heMat er i al sI nv ent or yaccount . b.$72, 000. Di r ectl abor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . 9 . . 0 . . , . 0 . . 0 . . 0 Laborr at e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . 3 . . 0 . . . p . . e . . rhour Di r ectl abor hour s. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . 9 . . 0 . . , . 0 . . 0 . . 0 $30=3, 000hour s Manuf ac t ur i ngov er headappl i ed. . . . . . . . . . . . . . 3 . . , . 0 . . 0 . . 0 . . . x .$24= $72, 000 c .$180, 000,t hedebi taddi t i ont ot heFi ni s hedGoodsI nv ent or yac count . d.$138, 000. BB+TI–TO =EB EB=$60, 000+( $96, 000+$90, 000+$72, 000)–$180, 000 EB=$138, 000

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