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Briggs Company Briggs Company Uses a Job-Order Costing System

Question 134

Multiple Choice

Briggs Company Briggs Company uses a job-order costing system.At the beginning of January,the company had two jobs in process with the following costs:
Briggs Company Briggs Company uses a job-order costing system.At the beginning of January,the company had two jobs in process with the following costs:   Briggs pays its workers $8.50 per hour and applies overhead on a direct labor hour basis. Refer to Briggs Company.During January,Briggs' employees worked on Job #649.At the end of the month,$714 of overhead had been applied to this job.Total Work in Process at the end of the month was $6,800 and all other jobs had a total cost of $3,981.What amount of direct material is included in Job #649? A) $ 677.00 B) $1,391.00 C) $2,142.00 D) $4,658.00 Briggs pays its workers $8.50 per hour and applies overhead on a direct labor hour basis.
Refer to Briggs Company.During January,Briggs' employees worked on Job #649.At the end of the month,$714 of overhead had been applied to this job.Total Work in Process at the end of the month was $6,800 and all other jobs had a total cost of $3,981.What amount of direct material is included in Job #649?


A) $ 677.00
B) $1,391.00
C) $2,142.00
D) $4,658.00

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