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 September, the company has one job, job number 807, in progress from the previous month. This job is for an order of 12 small, standard doghouses. As of September 1, $307.20 of direct materials have been used, $288.00 of direct labor have been charged to the job and $28.80 of overhead was applied to the job. Click on the link below to get more detail on job number 807.

During September, In the Doghouse received an order for 16 medium, deluxe doghouses. This is job number 901 and was completed by the end of the month.

Another order was received during the month, job 902, for 20 large, standard doghouses. At the end of September, job 902 was still in process. $540 of direct materials has been used, $600 of direct labor has been charged to the job, and overhead was applied to job 902 using the predetermined overhead rate of 10% of direct labor cost.

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

Job 807
12 small, standard doghouses
Direct materials	fill in the blank
Direct labor	fill in the blank
Overhead	fill in the blank
	Total job cost	fill in the blank

Job 901
16 medium, deluxe doghouses
Direct materials
Direct labor
Overhead
	Total job cost

Job 902
20 large, standard doghouses
Direct materials
Direct labor
Overhead
	Total job cost

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

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

Think outside the box:

What element would most likely be missing from a job cost sheet for a service organization?

direct laborDirect materialsOverheadDirect materials

+ Job number 807

Job number 807: The following job cost sheet was prepared at the end of the previous month and shows the direct materials, direct labor, and overhead costs as of the end of the month. When the job is completed in September, the amounts should show the totals for direct materials, direct labor, and overhead.

Job 807
12 small, standard doghouses
Direct materials	$307.2
Direct labor	288
Overhead	28.8
	Total job cost	$624