Source documents revealed the following during March:

	Materials Requisitions Forms	Labor Time Tickets	Status of Job at Month-End
Job 33	$ 3,400	$ 5,900	Completed and sold
Job 34	3,700	3,800	Completed, but not sold
Job 35	3,500	3,400	In process
Indirect	700	1,100
	$ 11,300	$ 14,200

The company applies overhead to products at a rate of 55 percent of direct labor cost.

Required:

1. Compute the cost of Jobs 33, 34, and 35 at the end of the month.
2. Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month-end. 1. Compute the cost of Jobs 33, 34, and 35 at the end of the month.

	Total Manufacturing Cost
Job 33
Job 34
Job 35

Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month-end.

Work in Process Inventory
Finished Goods Inventory
Cost of Goods Sold