Company uses a
job-order costing system and started the month of March with one job in process
(Job #359). This job had $500 of cost assigned to it at this time. During
March, Leija

assigned
production costs as follows to the jobs worked on during the month:

Job #359 Job
#360 Job #361

Total cost
assigned to jobs during March $6,000 $8,100 $2,400

During March,
Leija completed and sold Job #359. Job #360 was also completed but was not sold
by

month end. Job
#361 was not completed by the end of March.

 What is
Leija's cost of goods manufactured for March?

Is the answer?

 $16,500.  $14,600. $ 6,500. or $14,100

B.) uses a job order cost system. The
following debits (credit) appeared in Birk's

Work in
Process account for the month of April:

April
Description Amount 1 Balance $4,000 30 Direct materials 24,000 30 Direct labor 16,000

 30 Manufacturing overhead 12,800

30 To finished
goods (48,000)

Birk applies
overhead to jobs at a predetermined rate of 80% of direct labor cost. Job

No. 5, the
only job still in process on April 30, has been charged with direct labor of

$2,000. What
was the amount of direct materials charged to Job No. 5?

isThe answer?
 $24,000. $3,000 . $5,200 or $8,800