Cost Flow Corporation uses normal costing in connection with its job costing system. Beginning

and ending balances for the month of December are as follows:

Account

Direct materials

Work In Process

Finished Goods

Beginning

Balance

Dec. 1

1,200

5,800

3,500

Ending

Balance

Dec. 31

7,600

8,100

18,500

The following additional information is available:

a. Accounts payable account shows a credit entry during the month in the amount of $65,400.

b. Cost of goods manufactured for the period was $225,000.

c. After entries for applied overhead and actual overhead, the Overhead Control account shows a debit

balance of $100,000 before adjustment.

d. The company uses normal costing and applies overhead at the rate of 120% of direct-labor cost./n13. Compute the total amount of materials requisitioned into production for the

period.

$