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 April, the company has one job, job number 304, in progress from the previous month. This job is for an order of 20 large, standard doghouses. As of April 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 304.

During April, In the Doghouse received an order for 12 medium, standard doghouses. This is job number 401 and was completed by the end of the month.

Another order was received during the month, job 402, for 16 small, deluxe doghouses. At the end of April, job 402 was still in process. $748.8 of direct materials has been used, $1,152 of direct labor has been charged to the job, and overhead was applied to job 402 using the predetermined overhead rate of 10% of direct labor cost.

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

Job 304
20 large, standard doghouses
Direct materials
Direct labor
Overhead
	Total job cost

Job 401
12 medium, standard doghouses
Direct materials
Direct labor
Overhead
	Total job cost

Job 402
16 small, deluxe doghouses
Direct materials
Direct labor
Overhead
	Total job cost

What is the balance in Work in Process on April 1?

What is the balance in Work in Process on April 30?