Boston Manufacturing Company had the following cost information for May.

The labor rate in Department 1 is $10.50 and in Department 2 is $9.50. The overhead rate in Department 1 is based on direct labor-hours, at $4.50 per hour; in Department 2 the rate is 125 percent of direct labor cost. Boston had no beginning work-in-process inventory for May. Of the jobs begun in May, Job 88X was completed and sold on account for $86,000, Job 88Y was completed but not sold, and Job 88Z was still in process.

Required
1. Using Pivot Tables in Excel, calculate the direct materials, direct labor, factory overhead, and total costs for each job started in May.
2. Perform the same calculations as in requirement (1), but assume that labor rates in both departments have increased by 20percent.

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Summary of Direct Materials Requisitions Quantity 6,650 2,130 1,818 921 Cost per Unit $8.31 2.52 9.16 4.18 3.23 Job Number Department Number 88X 88Z 88Z 63 Summary of Direct Labor Time Tickets Job Number 88X 88Y 88Z 88Y 88Z Hours 554 321 618 25 613 Department Number