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d overhead ek in Process 39. MK Company uses a job order costing system and applies overhead to jobs at a predetermined a 45%
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Answer #1

39.

Ending work in process = Beginning work in process+Total manufacturing cost-Cost of goods manufactured

Ending work in process = $40,000+432,000-438,000 = $34,000

Direct material charged = Ending work in process - Direct labor - Manufacturing overhead

Direct material charged = $34,000 - 20,000 (9,000/45%) - 9,000 = $5,000

Hence option b is correct option.

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