Raw materials purchased on account, $210,000.
Raw materials used in production, $191,000 ($152,800 direct
materials and $38,200 indirect materials).
Accrued direct labor cost of $50,000 and indirect labor cost of
$21,000.
Depreciation recorded on factory equipment, $104,000.
Other manufacturing overhead costs accrued during October,
$130,000.
The company applies manufacturing overhead cost to production
using a predetermined rate of $7 per machine-hour. A total of
76,300 machine-hours were used in October.
Jobs costing $513,000 according to their job cost sheets were...