Problem 2 20 Points Job Cost Sheet-Multiple Jobs

Assembly Inc. uses a job order system.

At the beginning of June, Assembly inc. had two jobs in process:

Job #3411 (DM = $800 and DL = $1,400), and Job #3422 (DM = $2,100 and DL = $3,700).

You must apply the appropriate amount of MO for these two jobs using the POR.

Additional Production Costs added during June:

Job	Direct Materials (DM	Direct Labor(DL)	Mfg. Overhead (MO)
#3411	3,700	2,100	?
#3422	2,760	4,680	?
#3433	57,600	15,800	?

Manufacturing Overhead was also applied per the POR rate of 200% of DL$. The POR rate is for the entire year.

Job #3422 will be finished in early July.

Job #3411 was finished during June.

Job #3433 was started but was not finished during June.

What is Assembly inc. ending WIP balance and cost of goods manufactured for June?

TOP ENDING WIP _______________WIP Jobs

TOTAL cost of Goods Manufactured _______________ completed jobs

POR of DL$ ____________200%