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Sportly, Inc. completed Job No. B14 during 2012. The job cost sheet listed the following:Direct materials $55,000Direct labor $30,000Manufacturing overhead applied $20,000Units produced 3,000 unitsUnits sold 1,800 unitsHow much is the cost of the finished goods on hand from this job? a.$51,000 b.$105,000 c.$42,000 d.$63,000

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Answer:

Ending inventory= $42,000

Explanation:

Giving the following information:

Direct materials $55,000

Direct labor $30,000

Manufacturing overhead applied $20,000

Units produced 3,000 units

Units sold 1,800 units

First, we need to calculate the total cost:

Total cost= 55,000 + 30,000 + 20,000= $105,000

Now, the unitary cost:

Unitary cost= 105,000/3,000= $35

Finally, the ending inventory:

Ending inventory= 1,200*35= $42,000

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