In chapter 17, we learned about Job Order Costing. Using the samples in Chapter 17 as your guide, create a company and a product and then a unique JOB COST RECORD.

1. Create a brief explanation of your company and product.

2. Create a JOB COST RECORD for one job in your company including Direct Materials, Direct Labor and Manufacturing Overhead and correct total costs.

JOB COST RECORD STL LA SMART TOUCH Job Number Customer Job Description 27 Central College Bookstore 15 tablets with accounting e-learning software Direct Materials Manufacturing Overhead Requisition Number 342 345 352 Date 1/14 1/16 1/25 Date 1/31 Direct Labor Labor Time Record Number Amount 236 $ 90 237 450 252 710 Amount $ 825 650 1,275 Date 1/15 1/15 1/31 Amount $500 Rate 40% of DL Cost Cost Summary Direct Materials Direct Labor Manufacturing Overhead Total Cost Unit Cost $2,750 1,250 500 $4,500 $ 300 JOB COST RECORD STL LA SMART TOUCH Job Number Customer Job Description 27 Central College Bookstore 15 tablets with accounting e-learning software Direct Materials Manufacturing Overhead Requisition Number 342 345 352 Date 1/14 1/16 1/25 Date 1/31 Direct Labor Labor Time Record Number Amount 236 $ 90 237 450 252 710 Amount $ 825 650 1,275 Date 1/15 1/15 1/31 Amount $500 Rate 40% of DL Cost Cost Summary Direct Materials Direct Labor Manufacturing Overhead Total Cost Unit Cost $2,750 1,250 500 $4,500 $ 300