Flower City Cartridges (FCC) manufactures replacement cartridges for desktop printers. FCC uses standard costs within a job order cost system. In June, FCC purchased 18 gallons of blue ink for $ 385.20 and produced the following four different cartridge jobs using the blue ink (and other inks, materials, and direct labor):
Jobs Blue Ink, Gallons Used
CJ120 ....... 4.2
HP9X2....... 3.9
CN417....... 3.8
XRX776....... 4.4

All four jobs have a blue ink materials standard that calls for four gallons of blue ink per job. Blue ink has a standard cost of $ 20 per gallon. These were the only jobs calling for blue ink in June. There was no beginning blue ink inventory on June 1.

Required:
Prepare a table that indicates the financial disposition of the historical cost of the blue ink purchased in June. (That is, account for the $ 385.20 blue ink purchase.)