# Accounting - Job Order Costing

#### Zetterbergx40

Accounting - Calculating Work in Process

Im not really sure how to calculate the unknown values. I think somehow you use the Cost of Goods Manufactured schedule among other things but I cant figure out how to. Here is the information given:

October 31, 2008
Supplies (direct and indirect) = $79,250 Work in Process Inventory = 58,875 Finished goods Inventory = 60,000 Cost of Goods sold = 576,000 Accounts Payable (materials purchased only) = 17,960 Manufacturing Overhead incurred = 129,500 Manufacturing Overhead applied = 128,700 November 30, 2008 Supplies (direct and indirect) =$73,250
Work in Process Inventory = ???
Finished goods Inventory = 63,000
Cost of Goods sold = 656,000
Accounts Payable (materials purchased only) = 53,540

Other Information for November 2008:
Cash payments to suppliers = $60,000 Payroll (including 15,375 indirect) = 83,500 Indirect Materials used = 5,848 Overapplied Overhead (Novemeber only) = 2,750 Instructions: Calculate the normal cost of the work in process inventory which was lost during the fire. The textbook also says that Direct Materials used =$95,732 and Manufacturing overhead applied = \$36,550. Im not sure where those numbers come from or how to get them. Any help on this would be great. Thanks

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#### Wilmer

Instructions: Calculate the normal cost of the work in process inventory which was lost during the fire.
Fire? (Cool)

#### Zetterbergx40

The question is there was a fire at the company you work for. The work in process inventory was destroyed but both the finished goods and materials inventory were undamaged. Then they give you in the information and you gotta figure out what the amount was in the work in process inventory, which im not sure how to find.