Kansas Company uses a job posting accounting system for its production costs. The company uses a predetermined overhead rate based on direct…

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Kansas Company uses a job posting accounting system for its production costs. The company uses a predetermined overhead rate based on direct labor-hours to apply overhead to individual jobs. The companyprepared an estimate ofoverhead costs at different volumes for the current year as follows: Direct labor-Ilours 150,000 100000 210.000Variable overhead GOGIS $1,050,000 $1,260,000 $1,470,000Fixed overhead oasis 594,000 594,000 504,000 Total overhead $1,644,000 $1,854,000 $2,064,000 The expected volume is 130,000 direm labor-hours for the entire year. The following information is for March, when Jobs 6023 and 6024 were completed: Inventories, Marsh 1 Materials end supplies $ 32,500Wortsinpmoess (Job 6023) $167,000Finished goods S 342,000Purdiasa of materials and suppliesMaterials $ 411,000Supplies S 43.000Materials and supplies requisitioned for productionJob 0023 $130,000Job 5024 122,500Job 6025 72,000Supplies 13,0005 348,500 Factory direct labor-hours (DLHJJob 6023 10,000 DLHJob 0024 3,500 DLHJob 5025 6,000 DLH LabnrcastsDirect labor wages [all hours @ 57) $ 171,500Indirect labor wages (12,000 hours) 54,000Superv‘sory salaries 113,000Building occupancy costs (heal, light, depreciation, etc.)E . i . 5 I : i I:

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