Question: how much direct labor will it take ( in dollars) to complete job #221 for whiskey & soda? Use the following cost sheet.

ally on the first day of the next month. Payroll - administrative employees are recorded and paid a JOB COST SHEET Document No. 5 Job Order No. 221 Contract Price $40 Customer Name Whiskey & Soda Quantity 10,000 Date Completed Date Started II/18/19 DIRECT MATERIALS COST DIRECT LABOR DATE COST DATE 11/18/19 150,000 APPLIED OVERHEAD COST II/20/19 20,000 DATE 11/20/19 100,000 11/21/19 18,750 11/21/19 3,750 TOTAL TOTAL TOTAL $150,000 COST SUMMARY: Direct Materials Cost Per Unit Direct Labor Overhead Signature - Production Manag Total Gatsby's Accounting System and Policies Cost Sheet for One Pair of Jeans Quantity Cost per Unit * $15 per pair $20 per hour $15 per hour Direct materials - denim Direct labor-sewing 12 hour per pair Direct labor finishing Va hour per pair *For simplicity, the yards of denim needed for each pair of jeans are not provided for this project as that would require more details about each order (e.g., sizes, men/women). Manufacturing overhead is charged to jobs based on a predetermined rate of 20% of direct Manufacturing overhead: Designer Factory supervisors Inspectors Quantity 1 person @35 hours per week 2 persons 2 persons @ 40 hours per week Cost per Unit $30 per hour $60,000 per person per year $20 per hour per inspector As seen in the earlier section on Personnel Structure and Responsibilities, 50 employees are sewers and 28 employees are finishers, each of whom work 40 hours per week. The selling price Gatsby charges its customers ranges from $40 to $50 per pair of jeans. Terms are n/30; that is, the full price is expected to be paid within 30 days. Goods are shipped FOB (free on board) shipping point, so the customer assumes legal title and responsibility for shipping and insurance costs as soon as Gatsby places the goods on the carrier. Gatsby prepares a sales invoice sent to the customer when the goods are delivered, which includes the customer's assigned account number. INVENTORY PROCEDURES There is beginning and ending raw materials inventory of denim. The oldest inventory is always used up first . Each job is a custom job that is shipped as soon as it is completed. Gatsby espouses a "lean management philosophy; however, it does have some space in the production area of the building in case a job is finished in one month and sold and delivered the following month. production process, such as thread, zippers, snaps, and rivets, are charged to manufacturing There is beginning and ending work-in-process inventory each month. Notions used in the overhead as indirect costs as incurred. The quantity of these supplies an he from month-to-month, and their value is considered nome inventory is recorded. A box that hold