Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below

Accounting Jan 26, 2021

Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.

Direct materials used	$ (a)	$ 83,000	$ 63,150
Direct labor	50,000	140,000	(h)
Manufacturing overhead applied	42,500	(d)	(i)
Total manufacturing costs	145,650	(e)	213,000
Work in process 1/1/14	(b)	15,500	18,000
Total cost of work in process	201,500	(f)	(j)
Work in process 12/31/14	(c)	11,800	(k)
Cost of goods manufactured	192,300	(g)	222,000