Killian Company began operations on January 1. The predetermined overhead rate was set at $6.00 per direct labor-hour. Debits to Work in Process for the year totaled $550,000. Credits to Work in Process totaled $480,000. Analysis of the Company”s records indicates that direct labor cost totaled $250,000 for the year, which represents 20,000 direct labor-hours.
The direct materials used in production during the year totaled: