Betty DeRose, Inc. uses job order costing. Manufacturing overhead is applied

Betty DeRose, Inc. uses job order costing. Manufacturing overhead is applied to jobs using a PDRof 140% of direct labor cost. Additional information is as follows:a. Job #101 was the only job in process at February 1 with costsas follows:Direct materials ………………… $ 4,000Direct labor ……………………. 2,000Applied overhead ………………… 2,800Total ……………………….. $ 8,800b. Jobs 102,103 and 104 were started during Februaryc. Direct materials used during February totaled $26,000d. Direct labor costs of $20,000 were incurred in Februarye. Actual overhead costs incurred during February totaled $32,000f. The only job still in process at February 28 was Job #104 withcosts of $2,800 for direct materials and $1,500 for direct laborCalculate the cost of goods manufactured for February. Do not use decimals in your answer.

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