On June 1, 2014, Dalton Productions had beginning balances as shown in the T-accounts below. $\begin{array}{ll}\text { Materials inventory }\
\begin{array}{l|l}
\hline10,000& \
\end{array}
\end{array}\begin{array}{ll}\text { Work in process inventory }\
\begin{array}{l|l}
\hline20,000& \
\end{array}
\end{array}\begin{array}{ll}\text { Finished goods inventory }\
\begin{array}{l|l}
\hline25,00& \
\end{array}
\end{array}\begin{array}{ll}\text { Manufacturing overhead }\
\begin{array}{l|l}
\hline41,000& \
\end{array}
\end{array}$ During June, the following transactions took place: June 2: Issued $2,400 of direct materials and $200 of indirect materials to production
June 13: Paid $7,500 of direct factory labor cost and $14,100 of indirect factory labor cost
Following these transactions, what was the balance in the Manufacturing Overhead account?

Question

Quizplus · Accepted Answer

The initial balance in the Manufacturing Overhead account was $41,000. Adding the indirect materials ($200) and indirect labor ($14,100) gives a new balance of $55,300.

On June 1, 2014, Dalton Productions Had Beginning Balances as Shown