g Raw materials : $9,800 : : 65,847.: .: Finished . oods: 30,640: : Work in process consisted of the following jobs; : .J : Job 25: : Direct materials : , $4,800.: : Direct labour: 10,500: 9,210: 9,500: : Applied overhead: 7,350: 6,447: 6,650: : Total: $24,050: $20,847: $20,950 : a Number of units : 20: 40: 30.: : .4 Finished goods consisted of Job 23, with the following costs: 0 Direct materials : $8,200: : 13,200. .: Applied overhead: 9,240: : Total: $30,540.; : Number of units : 50.: : Shown below are the direct cost data related to jobs started in October: : : Job 26 : Job 27 : Job 28 : Total: : Direct materials : $5,180: $5,600.: $4,200.: $14,960: : Direct labour: 11,200: 9,340: 5,910: 26,450 : : Number of units : 20: 30: 20: : : Other information: : 1. Direct materials and direct labour added to beginning Work in process in October were as follows: .: E J : Job 22: Job 24: Job 25: : Direct materials : $1,150.: $610: $1,500 : .: Direct labour: 3,000: 4,500: 5500::[ 2. Overhead is applied at a pre-determined rate based on the direct labour cost. : .J 3. Actual overhead expenses for October were as follows: : p Supervisory saiaries for production .: $6,000: : Factory rent: 5,000: : Depreciations [machines used for production) : 5,000.: : Indirect production labour: 4,000.: : Supplies ( factory} Varies with production : 2,100: .: Selling expenses ( varies with sales unit}: 8,500: : Property tax and insurance: 2,250: : CPP,El and Other benets': 4,200: : |'80% of employer contributions and benets relate to factory personnel. : 4. Purchases of direct materials {raw materiais) during October amounted to $28,500. Indirect materials (supplies) are handled in a separate account: 5. Only Job 27 and Job 28 are still in process at closing on October 31.Finished goods consisted only of job 25 at month end.: 6. Avid writes off any under and over applied overhead to cost of goods sold in the month in which it is incurred