please insert the amount with the question mark sign

Job Order Costing BEGINNING POSITION: JayBird Inc. is a small producer of custom birdhouses in London, Ontario. It uses a job order cost- ing system because each birdhouse is custom build for its owner and therefore receives varying at- tention and effort from the two departments, building and finishing. JayBird Inc. uses a perpetual inventory system. JayBird Inc. had the following post-closing trial balance as of December 31, 2021: $30,367 21,330 ? 2 ? 11 221 35,000 Cash Accounts Receivable Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Unexpired Insurance Office Equipment Accumulated amortization - Office Equipment Factory Equipment Accumulated Amortization - Factory Equipment Accounts Payable Wages and Salaries Payable Accrued Utilities Accrued Property Taxes Capital Stock Retained Earnings $3,500 666,000 305,000 21.981 1.050 2.600 3.250 170,000 ? 2 Detail in Subsidiary Records As of December 31, 2021 Work in process: Job order Numb er Dept 19-17 Building Finishin 9 Direct Direct Factory Total Material Overhe S Labour ad Cost $2,740 $1,075 $1,600 $5,415 00 00 00 00 $1,037 $387.00 $400.00 $250.00 00 $6,452 00 Finished goods: Stock Referenc # Unit Quantity Cost Total Cost X-1 Job 19-15 300.00 78.00 $? $ X-2 Job 19-16 812.00 22.00 S? $? Raw materials: RM Type Total Cost A B C Quantity Unit Cost 5.115 2(A) 11,3252 (B) 700 ? (C) 7 ? ? $3,150 0 Supplies Various ? TRANSACTIONS: The following transactions occurred during the month of January 2022: 1. Purchases of raw materials (on account): Units $$ Receiving report # 5,000 ? Receiving report # 6,000 ? Receiving report # RM Type 101 2 A 101 3 B 101 4 A 101 5 B 101 6 101 7 B 101 Supplie 8 s 2,500 ? Receiving report # 5,000 ? Receiving report # 2,125 ? Receiving report # 3,000 Receiving report # N/A $3,045.0 0 Assume that costs have not changed in the last year. 2. Returns on account: 41 units of material B. (receiving report #1019) 3. The direct material requisitions were summarized, and the following data were shown on a material usage report. Building Department Direct Material Usage For the Month Ended January 31, 2022 Requisition RM Type Job Order M89 B 19-18 M90 A 19-19 M91 A 19-20 M92 B 19-20 M93 19-19 M94 B 19-18 M95 A 19-21 Quantity 1,500 3,017 800 1,000 3,000 200 1,900 Finishing Department Direct Material Usage For the Month Ended January 31, 2022 Type Requisition A301 A302 A303 A304 A305 Job Order Quantity 19-17 5 19-20 200 19-18 800 19-19 1,500 19-20 20 4. A summary of payroll costs incurred as per the time tickets is as follows: Actual Labour Hours Worked For the Month Ended January 31, 2022 Work Job Buildin g Finishin g Ticket Order ML480 19-18 4 ML481 19-18 300 ML482 19-20 200 ML483 19-19 240 ML484 19-21 100 20 ML485 AL60 AL61 AL62 AL63 AL64 19-20 19-17 19-19 19-18 19-20 19-19 4 1,400 100 200 40 Total direct labour 864 1,744 Other payroll costs: Finishin g Buildi ng $2,00 0 $1,20 0 $1,500 Indirect labour Factory Supervision Selling and admin. Wages Total $3,50 0 $2,80 0 $6,00 0 $1,600 5. Apply overhead to jobs. See data for item 6 to obtain machine hours worked. (A direct la- borer operates more than one machine simultaneously, so machine hours are not necessarily equal to labour hours incurred by Builders). 6. Use the following information to (a) record the completion and (b) the sale of the items: JayBird Inc. Production and Sales Data For the Month Ended January 31, 2022 Job Finishe d Date Stock Mach Hours Invoice Sold Sales # Units Finished Number Number Units Revenue 19-15 221 Dec. 11/20 n/a X-1 #923 200 $40,000 19-16 821 Dec. 15/20 n/a X-2 #924 800 36,000 19-17 50 Jan. 5/21 0 X-3 #925 20 6,800 19-18 1750 Jan. 12/21 3,000 X-4 #926 900 24,400 19-19 1000 Jan. 19/21 2,000 X-5 #927 950 75,000 X-6 #928 49 19-20 100 Jan. 30/21 19-21 Unfinished 8,500 150 800 $190,700 * 5,950 *All sales are on account. 7. Gross payroll (factory and office) of $41,006 is paid in cash. 8. The following additional overhead costs were incurred during January: Selling & Admin. Finishin g Account to Credit Item Building Total $2,10 0 Supplies requisitioned $1,600 $400 $100 ? Utilities 4,000 2,700 800 500 Accrued utilities Repairs by outsiders 3,000 2,350 600 50 A/P Miscellaneous 3,000 2,000 900 100 A/P 600 200 200 ? Insurance Amortization on equip. Rent Property taxes 1,000 11,00 0 4,000 800 9,500 2,000 450 1,200 1,400 250 300 600 100 ? A/P Accr. prop. Taxes $28,9 00 $21,200 $5,750 $1,950 9. Utility bills received $2,744 (DR Accrued utilities and CR A/P). 10. Utility bills paid, $2,364. 11. Other selling and administrative expenses incurred, $12,000. 12. Other payments on account, $61,950. 13. Collections on account, $119,547. 14. Close under- or over-applied Factory Overhead to Cost of Goods Sold. Job Order Costing BEGINNING POSITION: JayBird Inc. is a small producer of custom birdhouses in London, Ontario. It uses a job order cost- ing system because each birdhouse is custom build for its owner and therefore receives varying at- tention and effort from the two departments, building and finishing. JayBird Inc. uses a perpetual inventory system. JayBird Inc. had the following post-closing trial balance as of December 31, 2021: $30,367 21,330 ? 2 ? 11 221 35,000 Cash Accounts Receivable Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Unexpired Insurance Office Equipment Accumulated amortization - Office Equipment Factory Equipment Accumulated Amortization - Factory Equipment Accounts Payable Wages and Salaries Payable Accrued Utilities Accrued Property Taxes Capital Stock Retained Earnings $3,500 666,000 305,000 21.981 1.050 2.600 3.250 170,000 ? 2 Detail in Subsidiary Records As of December 31, 2021 Work in process: Job order Numb er Dept 19-17 Building Finishin 9 Direct Direct Factory Total Material Overhe S Labour ad Cost $2,740 $1,075 $1,600 $5,415 00 00 00 00 $1,037 $387.00 $400.00 $250.00 00 $6,452 00 Finished goods: Stock Referenc # Unit Quantity Cost Total Cost X-1 Job 19-15 300.00 78.00 $? $ X-2 Job 19-16 812.00 22.00 S? $? Raw materials: RM Type Total Cost A B C Quantity Unit Cost 5.115 2(A) 11,3252 (B) 700 ? (C) 7 ? ? $3,150 0 Supplies Various ? TRANSACTIONS: The following transactions occurred during the month of January 2022: 1. Purchases of raw materials (on account): Units $$ Receiving report # 5,000 ? Receiving report # 6,000 ? Receiving report # RM Type 101 2 A 101 3 B 101 4 A 101 5 B 101 6 101 7 B 101 Supplie 8 s 2,500 ? Receiving report # 5,000 ? Receiving report # 2,125 ? Receiving report # 3,000 Receiving report # N/A $3,045.0 0 Assume that costs have not changed in the last year. 2. Returns on account: 41 units of material B. (receiving report #1019) 3. The direct material requisitions were summarized, and the following data were shown on a material usage report. Building Department Direct Material Usage For the Month Ended January 31, 2022 Requisition RM Type Job Order M89 B 19-18 M90 A 19-19 M91 A 19-20 M92 B 19-20 M93 19-19 M94 B 19-18 M95 A 19-21 Quantity 1,500 3,017 800 1,000 3,000 200 1,900 Finishing Department Direct Material Usage For the Month Ended January 31, 2022 Type Requisition A301 A302 A303 A304 A305 Job Order Quantity 19-17 5 19-20 200 19-18 800 19-19 1,500 19-20 20 4. A summary of payroll costs incurred as per the time tickets is as follows: Actual Labour Hours Worked For the Month Ended January 31, 2022 Work Job Buildin g Finishin g Ticket Order ML480 19-18 4 ML481 19-18 300 ML482 19-20 200 ML483 19-19 240 ML484 19-21 100 20 ML485 AL60 AL61 AL62 AL63 AL64 19-20 19-17 19-19 19-18 19-20 19-19 4 1,400 100 200 40 Total direct labour 864 1,744 Other payroll costs: Finishin g Buildi ng $2,00 0 $1,20 0 $1,500 Indirect labour Factory Supervision Selling and admin. Wages Total $3,50 0 $2,80 0 $6,00 0 $1,600 5. Apply overhead to jobs. See data for item 6 to obtain machine hours worked. (A direct la- borer operates more than one machine simultaneously, so machine hours are not necessarily equal to labour hours incurred by Builders). 6. Use the following information to (a) record the completion and (b) the sale of the items: JayBird Inc. Production and Sales Data For the Month Ended January 31, 2022 Job Finishe d Date Stock Mach Hours Invoice Sold Sales # Units Finished Number Number Units Revenue 19-15 221 Dec. 11/20 n/a X-1 #923 200 $40,000 19-16 821 Dec. 15/20 n/a X-2 #924 800 36,000 19-17 50 Jan. 5/21 0 X-3 #925 20 6,800 19-18 1750 Jan. 12/21 3,000 X-4 #926 900 24,400 19-19 1000 Jan. 19/21 2,000 X-5 #927 950 75,000 X-6 #928 49 19-20 100 Jan. 30/21 19-21 Unfinished 8,500 150 800 $190,700 * 5,950 *All sales are on account. 7. Gross payroll (factory and office) of $41,006 is paid in cash. 8. The following additional overhead costs were incurred during January: Selling & Admin. Finishin g Account to Credit Item Building Total $2,10 0 Supplies requisitioned $1,600 $400 $100 ? Utilities 4,000 2,700 800 500 Accrued utilities Repairs by outsiders 3,000 2,350 600 50 A/P Miscellaneous 3,000 2,000 900 100 A/P 600 200 200 ? Insurance Amortization on equip. Rent Property taxes 1,000 11,00 0 4,000 800 9,500 2,000 450 1,200 1,400 250 300 600 100 ? A/P Accr. prop. Taxes $28,9 00 $21,200 $5,750 $1,950 9. Utility bills received $2,744 (DR Accrued utilities and CR A/P). 10. Utility bills paid, $2,364. 11. Other selling and administrative expenses incurred, $12,000. 12. Other payments on account, $61,950. 13. Collections on account, $119,547. 14. Close under- or over-applied Factory Overhead to Cost of Goods Sold