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Avid assembler uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances:

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