Requirements 1. 2. 3. Solution: Helmets-R-Us, Inc. received an order for 230 helmets from Saints, Inc., Job Order 15. Total overhead allocated to all jobs is 40% of direct labor costs. Compute Helmets' job costs for Finished Goods Inventory and Cost of Goods Sold. Prepare journal entries to record the transfer of the completed job from Work-in-Process Inventory to Finished Goods. Record the sale of Job 15 for $210,000. Requirement 1 Job Number: Customer Job Description JOB COST RECORD Direct Materials Direct Labor Manufacturing Overhead Requistion Labor Time Record Job Number: Customer: Job Description: Direct Materials JOB COST RECORD Direct Labor Labor Time: Manufacturing Overhead Requistion Record Date Number Amount Date Number Amount Date Rate Amount 10-Feb 110 $ 10,000 10-Feb 315 $ 380 13-Feb 12-Feb 113 13-Feb 117 5,000 10,000 12-Feb 11-Feb 318 500 321 1,225 13-Feb 327 1,700 Cost Summary Direct Materials Direct Labor Manufacturing Overhead Total Cost Unit Cost