Caldwell Company has provided the following inventory balanc…
Questions
Cаldwell Cоmpаny hаs prоvided the fоllowing inventory balances and manufacturing cost data for the month of January: Inventories January 1 January 31 Direct materials $30,000 $40,000 Work in process $15,000 $20,000 Finished goods $65,000 $50,000 Month of January Cost of goods manufactured $515,000 Manufacturing overhead applied $150,000 Direct materials used $190,000 Actual manufacturing overhead $144,000 Under Caldwell's job-order costing system, any over or under-applied overhead is closed to the Cost of Goods Sold account at the end of the calendar year (i.e., December 31). How much direct labor cost was incurred during January?
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