Rogers Inc. has provided the following data for the month of June. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work in process Finished goods Cost of goods sold Total
Direct materials $2,380 16790 43930 $63,100
Direct labor 1710 16060 42020 $59,790
Manufacturing overhead applied 1520 9880 26600 $38,000
Total $5,610 $42,730 $112,550 $160,890

Manufacturing overhead for the month was underapplied by $1,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. The work in process inventory at the end of June after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:

a. $5,570
b. $5,575
c. $5,645
d.$5,650

d.$5,650

Explanation:

Rogers Inc.

                       Work in process   Finished goods Cost of goods sold Total

Direct materials              $2,380         16790         43930       $63,100

Direct labor                       1710           16060         42020        $59,790

Manufacturing overhead

                          Applied 1520             9880          26600         $38,000

% OF OH Applied   1520/38000    9880/38000    26600  /38000

                                        4%                26%               70%

Total                               $5,610          $42,730    $112,550        $160,890

Under applied      4% of 1000      26% of 1000     70% of 1000

Under applied               40                  260                700

Total                            $ 5650             42990             113250  

We find the percentage of the manufacturing overhead applied and multiply it with the under applied amount. Then we add the underapplied amount to the total to get the actual amount.

no, a company likes to look at potential employees that are professional, well mannered, clean, honest, etc. don't show up looking/acting like a clown. (unless that's your job xd) hope this ! =^-^=