From Exhibit 6.2 note the transactions which you think are directly relevant to the cost of jobs 601, 602 and 603. Then read the rest of this section and compare your answer with the text.

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Exhibit 6.2 Specialprint: transactions for the month of June Date 1 June 1 June 2 June 3 June 4 June 14 June 14 June 16 June Symbol Transaction $ of 4 A Bought 60 rolls of paper on credit from supplier, invoiced price being 180,000. The rolls of paper acquired consisted of two different grades. 40 rolls were of medium-grade paper at a total cost of 100,000 and 20 rolls were of high grade at a total cost of 80,000. Bought inks, glues and dyes at a cost of 25,000 paid in cash. The inks cost 9,000 while the glue cost 12,000 and the dyes 4,000. Returned to supplier one roll of paper damaged in transit, cost 2,500. The roll of paper returned was of medium grade. Rolls of paper issued to printing department, cost 120,000. 20 high- grade rolls were issued, together with 16 medium-grade rolls. There were three separate jobs: references 601, 602 and 603. The high- grade rolls were all for job 601 (notepaper); 12 medium-grade rolls were for job 602 (envelopes) and the remaining 4 medium-grade rolls were for job 603 (menu cards). Issued half of inks, glues and dyes to printing department, 12,500. Exactly half of each item of inks, glue and dyes was issued, for use across all three jobs. Paid printing employees' wages 8,000. Wages were paid to 10 printing employees, each earning the same amount. Paid maintenance wages 250. Maintenance wages were paid to one part-time maintenance officer. Paid rent, rates and electricity in respect of printing, 14,000 in cash. Payment for rent was 8,000, rates 4,000 and electricity 2,000.