DynaSpa manufactures solar spa heaters and employs a job-order costing system. Beginning raw materials totaled $4,200 and beginning work in process totaled $6,700. Ending work in process totaled $7,700. During October, DynaSpa's transactions and accounts included the following: $\begin{array}{lr}
\text { Raw materials acquired } & \$ 91,000 \
\text { Manufacturing overhead applied } & 34,000 \
\text { Direct materials requisitioned and transferred to production } & 65,400 \
\text { Cost of goods manufactured } & 331,000
\end{array}$ How much is the amount of the current manufacturing costs?

Question

Quizplus · Accepted Answer

The amount of the current manufacturing costs is $332,000. This is calculated by adding the beginning work in process ($6,700), the cost of goods manufactured ($331,000), and the ending work in process ($7,700).

DynaSpa Manufactures Solar Spa Heaters and Employs a Job-Order Costing