题目
题目

SU25-BL-BUS-A325-5063 Practice Test #1

单项选择题

Superior Corporation uses a job costing system. The work in process inventory balance on December 31, 2022, consists of Job No. 120, which has a balance of $17,000. During 2022, Job No. 120 had been charged with $5,100 of manufacturing overhead. Superior allocates manufacturing overhead at a predetermined rate of 85% of direct labor cost. Assuming that Job No 120 was started during 2022, direct materials charged to the job was:

选项
A.$7,565
B.$5,900
C.$7,000
D.$11,900
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标准答案
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思路分析
We start by organizing what is known about Job No. 120 at year-end. The work in process balance for the job is $17,000. During 2022, the job was charged with manufacturing overhead of $5,100, and overhead is applied at a rate of 85% of direct labor cost. Since direct materials, direct labor, and overhead comprise the total manufacturing costs in WIP, we can set up the relationship: ......Login to view full explanation

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