Violet Violas, which uses a job-costing system, had two jobs in process at the start of the year: job no. J5-59 (beginning inventoriable cost - $95,000) and job no. X9-60 (beginning inventoriable cost = $39,500). Violet had a zero balance in its finished goods inventory account at the start of the year. The firm provides you with the following additional information:
€¢ The predetermined overhead rate is $36 per machine hour.
€¢ The company worked on three jobs during the first quarter. Relevant data about costs incurred during the first quarter are as follows:

€¢ Greer completed jobs J5-59 and X9-60, and sold Job J5-59 during the first quarter of the year.
Required:
a. Determine the cost of the job(s) still in production at the end of the first quarter.
b. Determine the cost of ending finished goods inventory.

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Job No. Direct Material Direct Labor Mace Hours 5-59 X9-60 T10-61 $45,000 20,000 35,000 $18,000 900 200 1,200 0-0 37,000