# manufactures ergonomically designed computer furniture. Vaughn uses a job order costing system.

Vaughn, Inc. manufactures ergonomically designed computer furniture. Vaughn uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs:

On November 30, Vaughn’s Raw Materials Inventory account totaled \$698,000, and its Finished Goods Inventory totaled \$3,466,400. Vaughn applies manufacturing overhead on the basis of machine hours. The company’s manufacturing overhead budget for the year totaled \$4,900,000, and the company planned to use 980,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 870,000 machine hours, total manufacturing overhead amounted to \$4,274,500, and Cost of Goods Sold was \$8,770,250. For the pursposes of this problem, ignore year-end disposition of over / under applied overhead.

Vaughn purchased \$638,000 in raw materials in December and incurred the following costs for jobs in process that month:

Job No.Materials

IssuedMachine

HoursDirect Labor

HoursDirect Labor

CostCC723\$190,00016,00014,100\$124,400CH291\$13,8004,4003,900\$49,200PS812\$214,00020,60014,300\$208,500DS444\$259,00018,00015,600\$149,000

The following jobs were completed in December and transferred to the Finished Goods Inventory:

(a)Calculate the total cost of each of the four jobs worked on in December.CC723,CH291,PS812,DS44

(b)Calculate the total manufacturing cost for December.

(c)Calculate the cost of goods manufactured for December.

(d)Calculate the balance in the Work in Process Inventory account on December 31.

(e)Assume that Vaughn sold 15,000 computer caddies, 12,000 chairs, and 4,500 desks in December. Calculate Cost of Goods Sold for the month of December and the ending

Finished Goods Inventory balance on December 31. (For computation purpose round per unit rates to 2 decimal places, e.g. 3.54. Round final answers to 0 decmial places, e.g. 45,000.)

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