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Predetermined Overhead Rate, Application of Overhead to Jobs, Job Cost, Unit Cost

On August 1, Cairle Companys work-in-process inventory consisted of three jobs with the following costs:

During August, four more jobs were started. Information on costs added to the seven jobs during the month is as follows:

Before the end of August, Jobs 70, 72, 73, and 75 were completed. On August 31, Jobs 72 and 75 were sold.

Required:

1. Calculate the predetermined overhead rate based on direct labor cost.

% of direct labor cost.

2. Calculate the ending balance for each job as of August 31.

Ending Balance

Job 70 $

Job 71 $

Job 72 $

Job 73 $

Job 74 $

Job 75 $

Job 76 $

3. Calculate the ending balance of Work in Process as of August 31.

$

4. Calculate the cost of goods sold for August.

$

5. Assuming that Cairle prices its jobs at cost plus 20 percent, calculate Cairles sales revenue for August.