Hatfield Manufacturing Company uses job-order costing. The company utilized annual estimates of overhead and machine...
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Accounting
Hatfield Manufacturing Company uses job-order costing. The company utilized annual estimates of overhead and machine hours in determining its overhead rate of $1.50 per machine hour. Data from the month of May is as follows:
| Factory rent | $32,000 |
| Direct labor | $41,000 |
| Factory depreciation | $15,000 |
| Administrative salaries | $42,000 |
| Indirect materials used in production | $16,000 |
| Direct materials used in production | $140,000 |
| Actual machine hours | 20,000 |
| Estimated machine hours | 19,600 |
How much are total manufacturing costs added to work in process during the period?
$211,000
$181,000
$134,000
Some other answer
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