Reilly Corporation produces metal fasteners using six work cells, one for each of its product lines. It implemented just-in-time operations and costing methods two years ago. Overhead is assigned using a rate of $14 per machine hour for the Machine Snap Work Cell. There were no beginning inventories on April 1. All direct materials and purchased parts are used as they are received. Operating details for April for the Machine Snap Work Cell are as follows:

Cost of direct materials purchased on account and used.......... $104,500

Cost of parts purchased on account and used .............. $78,900

Direct labor costs incurred..................... $39,000

Overhead costs assigned...................... ?

Machine hours used......................... 12,220

Costs of goods completed during April................ $392,540

Ending work in process inventory................... $940

Ending finished goods inventory.................... $1,020

Required

1. Using T accounts, show the flow of costs through a back-flush costing system.

2. Using T accounts, show the flow of costs through a traditional costing system.

3. What is the total cost of goods sold for April using a traditional costing system?