Question

A partial listing of costs incurred during December at Rooks Corporation appears below:

Factory supplies $ 21,000
Administrative wages and salaries $ 118,000
Direct materials $ 166,000
Sales staff salaries $ 81,000
Factory depreciation $ 62,000
Corporate headquarters building rent $ 47,000
Indirect labor $ 45,000
Marketing $ 116,000
Direct labor $ 96,000

The total of the manufacturing overhead costs listed above for December is:

Answer 1

$128,000

Step-by-step explanation:

Given that,

Factory supplies = $ 21,000

Administrative wages and salaries = $ 118,000

Direct materials = $ 166,000

Sales staff salaries = $ 81,000

Factory depreciation = $ 62,000

Corporate headquarters building rent = $ 47,000

Indirect labor = $ 45,000

Marketing = $ 116,000

Direct labor = $ 96,000

Manufacturing overhead includes the non direct material costs and non direct labor costs. Manufacturing overhead also defined as the factory expenses or the production overhead.

Manufacturing Overhead Costs:

= Factory supplies + Factory depreciation + Indirect labor

= $21,000 + $62,000 + $45,000

= $128,000

Therefore, the total of the manufacturing overhead costs listed above for December is $128,000.