成會 - 會計

2. (9%) Ted Corporation has a job order cost system. The following debits (credits) appeared in “Work in
Process” for the month of August:
August 1, balance .................................................................................... $ 10,000
August 31, direct materials...................................................................... 30,000
August 31, direct labor ............................................................................ 40,000
August 31, factory overhead.................................................................... 32,000
August 31, to finished goods ................................................................... (100,000)
Ted applies overhead to production at a predetermined rate of 80% based on the direct labor cost. Job
209, the only job still in process at the end of August, has been charged with factory overhead of $2,000.
Required: Determine the amount of direct materials charged to Job 209.

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