Direct Materials	Direct Labor
Standard:
Small	$64	$60
Medium	111	90
Large	135	150
Deluxe:
Small	$78	$120
Medium	152	180
Large	256	240

At the beginning of July, the company has one job, job number 605, in progress from the previous month. This job is for an order of 20 large, standard doghouses. As of July 1, $540.00 of direct materials have been used, $600.00 of direct labor have been charged to the job and $60.00 of overhead was applied to the job. Click on the link below to get more detail on job number 605.

During July, In the Doghouse received an order for 16 medium, standard doghouses. This is job number 701 and was completed by the end of the month.

Another order was received during the month, job 702, for 12 small, deluxe doghouses. At the end of July, job 702 was still in process. $561.6 of direct materials has been used, $864 of direct labor has been charged to the job, and overhead was applied to job 702 using the predetermined overhead rate of 10% of direct labor cost.

Complete the following job cost sheets for the month of July In the Doghouse and answer the following questions.

Job 605
20 large, standard doghouses
Direct materials		$
Direct labor
Overhead
	Total job cost	$

Job 701
16 medium, standard doghouses
Direct materials		$
Direct labor
Overhead
	Total job cost	$

Job 702
12 small, deluxe doghouses
Direct materials		$
Direct labor
Overhead
	Total job cost	$

What is the balance in Work in Process on July 1? $

What is the balance in Work in Process on July 31? $