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The Film Company uses a job-order costing system. The following information pertains to the company's activities

for the month of December: 

On December 1, the company had two jobs in work in process as follows: Job 6 $20,000 and Job 8 $14,000

On December 1, the company had job in Finished Goods as follows: Job 10 $50,000 

Jobs 12 and 13 were started during the month.

Materials were purchased on account in December for $54,000

 Materials were requisitioned for use in production. The direct materials were distributed as follows:

Job #6 $6,000  Job #8 $8,000 Job #12 $23,000  Job #13 $7,000

 Direct labor was incurred in December. The direct labor was distributed as follows:

Job #6 $30,000 Job #8 $20,000  Job #12 $35,000 Job #13 $10,000 

Overhead is applied using camera hours. The budgeted overhead for the coming year is $1,000,000

Estimated camera hours is the cost driver and is 250,000 camera hours 

The following is the distribution of Camera hours (CH) for December:

Job #6 3,000 CH  Job #8 4,000 CH  Job #12 11,000 CH Job #13 2,000 CH

Actual overhead for December was incurred for various indirect costs on account.  

Use a generic miscellaneous payable account in your journal entry. $75,000 

Job Nos. 8 and 12 were completed during the month.

Job Nos.10 and 12 were sold to customers on account during December at 125% of cost

Any over-or underapplied overhead is closed to Cost of Goods Sold.


Calculate the total sales for the month ending December 31.

Determine the over or underapplied overhead for the month and indicate whether the amount is under or overapplied.

Top Answer

Total Sales for the month ending December is : $190000... View the full answer

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