Actual costing, normal costing, accounting for manufacturing overhead. Dakota Products uses a job-costing system with two direct-cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead cost pool. Dakota allocates manufacturing overhead costs using direct manufacturing labor costs. Dakota provides the following information:                                                                                                   Budget for 2017       Actual Results for 2017  Direct material costs                            $2,250,000                        $2,150,000 Direct manufacturing labor costs         1,700,000                            1,650,000 Manufacturing overhead costs              3,060,000                          3,217,500 Q. During March, the job-cost record for Job 626 contained the following information:Direct materials used                                                                  $55,000 Direct manufacturing labor costs                                                $45,000

Principles of Accounting Volume 2
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ISBN:9781947172609
Author:OpenStax
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Chapter5: Process Costing
Section: Chapter Questions
Problem 2PB: The following product costs are available for Kellee Company on the production of eyeglass frames:...
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Actual costing, normal costing, accounting for manufacturing overhead. Dakota Products uses a job-costing system with two direct-cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead cost pool. Dakota allocates manufacturing overhead costs using direct manufacturing labor costs. Dakota provides the following information:                                               

                                                   Budget for 2017       Actual Results for 2017

 Direct material costs                            $2,250,000                        $2,150,000 Direct manufacturing labor costs         1,700,000                            1,650,000 Manufacturing overhead costs              3,060,000                          3,217,500

Q. During March, the job-cost record for Job 626 contained the following information:
Direct materials used                                                                  $55,000 Direct manufacturing labor costs                                                $45,000

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