Question $4$

Use the information for the next $3$ questions. DO NOT erase your work until you finish all $3$ questions.

Swanson Therapeutics manufactures anti$-$fatigue floor mats that provide extra cushion and support for people who spend a lot of time on their

feet. The mats can be used in industrial, retail, office, and home environments. A growing area of use is for people who have chosen to use a

standing desk in their office.

Swanson uses a job order costing system to accumulate product costs and applies overhead to its jobs using machine hours as the application

base. For the current year, the company budgeted $$6,000,000$ in manufacturing overhead and planned to use $150,000$ machine hours,

resulting in a predetermined overhead rate of $$\frac{40}{?}$ machine hour.

The table below summarizes production and sales activity for the month of March. Jobs $170$ and $171$ were the only new jobs started during

March. Jobs $146,$ and $170$ were completed during March.

HINT: Create a separate T account for EACH job

Calculate the total cost as of March $31$ for each of the jobs worked on in March. ROUND YOUR ANSWERS TO WHOLE DOLLARS $($###$).$ DO

NOT INCLUDE A $\text{'}$$$\text{'}$ IN YOUR ANSWER.