Chapter 1, Problem 12.6EC

Sapphire Industries uses a job order costing system. During one month, Sapphire purchased $245,000 of raw materials on credit; issued materials to production of $278,000 of which $18,000 were indirect. Sapphire incurred a factory payroll of $196,000, of which $32,000 was indirect labor. Sapphire uses a predetermined overhead rate of 175% of direct labor cost. The total manufacturing costs added during the period are___.

Driftwood Furniture Company implemented a new quality control system. Product approval requires: material inspection (40% weighting), structural testing (30% weighting), and finish quality (30% weighting). If a product scored 76 on material inspection, 82 on structural testing, and 68 on finish quality, your task is to identify the weighted quality score.

Can you help me solve this general accounting question using valid accounting techniques?