Beckner Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For 2010, estimated direct labor hours are 133,000 and estimated factory overhead is $785,300. The following information is for September 2010. Job X was completed during September, while Job Y was started but not finished. Round calculations to two significant digits.

September 1, 2010 inventories
Materials $24,000
Work-in-Process (All Job X) $53,400
Finished Goods $105,600

Materials purchased $157,000

Direct materials requisitioned:
Job X $74,000
Job Y $68,000

Direct labor hours:
Job X 7,000
Job Y 5,500
Labor costs incurred:
Direct labor ($6.00 per hour) $450,000
Indirect labor $24,200
Factory supervisory salaries $11,100

Rental costs:
Factory $9,300
Administrative offices $3,200

Total equipment depreciation costs
Factory $10,400
Administrative offices $2,800

Indirect materials used $17,800


The total ending work-in-process for September is: A) $135,377
B) $137,020
C) $131,785
D) $136,563
E) $133,475

Ditto what I said on your other post. We aren't going to simply do it for you and too much stuff to give hints. (Managerial accounting is not always easy to do in a forum like this, except to check your work. It gets long and complicated.)

Show whatever attempts you've made, or at least ask a more specific question about it.

I just need help.. do not understand any of it. Can u recommend a good book?

A good accounting book? It's more like some just aren't as bad as others. If you pick up on it more easily than most people, probably most books will do the trick. But the average person doesn't really get this from a book and it takes sitting down with someone and working through. (Which on here is not easy to do from scratch, except for more general questions.)

I can provide a textbook online, but don't know if it's any better than what you've got:
Principles of Accounting Chapter 19 (http://www.principlesofaccounting.com/chapter%2019.htm)

Thanks so much for the information. I am taking this class in college and the teacher does not teach and as you have said it is very hard to learn from a book. I am having to teach myself and so far I have not had much luck. Spent many hours and still walk away confused. Almost dropped the class but am trying to work hard to hopefully get a C. Thanks again!

Ending work in process can be calculated as follows:
Direct Materials issued for Job Y
Direct labor cost = Hours worked x labor rate per hour
Overheads:
Calculate overhead rate based on estimated costs/estimated direct labor hours and then charge to Job Y by multiplying direct labor hours with the overhead rate.
Add all up and you get your answer,

Thanks for your help... I am learning.. just very slow!

I'd still look over that info from the link. I know problems give a lot of red herrings, but my gut feeling is that they're going to have you use this information for things about materials and finished goods as well. (If not here, somewhere else.) The part to concentrate on is where they go over the flow of the inventory accounts. And the difference between direct and indirect costs, and the difference between production and period costs, which you need for even this part of the problem.

Those are good places to start as I consider that some of the basics.

I posted another questions, abc cost accounting.. I just need some direction, let me know if you can help