Mighty Lights produces decorative lamps in several styles and finishes. The company uses a job order costing system to accumulate product costs. Because much of the production process is automated, Mighty Lights has selected machine hours as its overhead application base.

In April, Mighty Lights worked on four jobs. Jobs 78 and 79 were started in March and completed and delivered to customers in April. Job 80 was started and finished in April, and at the end of April, the lamps from the job were in the warehouse. Job 81 was started but not completed at the end of April.

Required
a. Calculate the total manufacturing cost for April.
b. Calculate the total cost of each of the four jobs as of the end of April.
c. Calculate the balance in the Work in Process Inventory account at the end of March and the end of April.
d. Calculate the cost of goods manufactured for April.
e. Calculate the Cost of Goods Sold for April.
f. Calculate the Finished Goods Inventory balance at the end of April.

78 79 80 81 Costs Added in March Direct material Direct labor Overhead Machine hours $25,000 $30,000 $40,000 800 MH $12,000 $ 1,000 $500 10 MH Costs Added in April Direct materials Direct labor Machine hours 6,000 $24,000 600 MH $ 8,000 $12,000 500 MH $4,000 500 15 MH 5,000 50 MH