Heintz Company's job order costing system applies overhead based on direct labor costs. The company's manufacturing costs for the current year were: direct materials, $108,000; direct labor,$144,000; and factory overhead, $36,000. At year-end, the total cost of Work in Process is$38,000, which includes $12,000 of direct labor cost. What amount of direct material cost is included in the ending Work in Process inventory?

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The Answer of Heintz Company's job order costing system applies overhead based on direct labor costs. The company's manufacturing costs for the current year were: direct materials, $108,000; direct labor,$144,000; and factory overhead, $36,000. At year-end, the total cost of Work in Process is$38,000, which includes $12,000 of direct labor cost. What amount of direct material cost is included in the ending Work in Process inventory?

Heintz Company's Job Order Costing System Applies Overhead Based on Direct