The following information pertains to Sigma Company for September:
Direct Material Direct Labor Overhead
Job #323 $3,200 $4,500 ?
Job #325 ? 5,000 ?
Job #401 5,670 ? $5,550
Sigma Company applies overhead for Job #323 at 140 percent of direct labor cost and at 150 percent of direct labor cost for Jobs #325 and #401. The total cost of Jobs #323 and #325 is identical.
a. What amount of overhead is applied to Job #323?
b. What amount of overhead is applied to Job #325?
c. What is the amount of direct materials for Job #325?
d. Assume that Jobs #323 and #401 are incomplete at the end of September. What is the balance in Work in Process Inventory at that time?
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