6–3

1. Job #614 Job #615 Job #616 Job #617Beginning balance $10,200 $ 9,670 $ 0 $ 0Direct materials 4,200
9,500 1,000 3,150Direct labor 1,800 4,000 150 800Applied overhead 1,080 2,400 90 480Total cost
$17,280 $25,570 $1,240 $4,4302. Ending balance in Work in Process = Job #614 + Job #616 + Job #617=
$17,280 + $1,240 + $4,430 = $22,9503. Cost of Goods Sold = Job #615 = $25,570Price of Job #615 =
$25,570 + (0.4)($25,570) = $35,798

6–4

1. Overhead applied in October:Job #265: 0.75

$15,000 = $11,250Job #266: 0.75

$12,000 = $9,000Job #267: 0.75

$1,900 = $1,425Job #268: 0.75

$7,000 = $5,2502. Job #265 Job #266 Job #267 Job #268Beginning balance $30,330 $62,170 $ 0 $ 0Direct
materials 13,000 7,000 3,500 4,750Direct labor 15,000 12,000 1,900 7,000Applied overhead 11,250
9,000 1,425 5,250Total cost $69,580 $90,170 $6,825 $17,0003. Ending balance in Work in Process = Job
#266 + Job #267 + Job #268= $90,170 + $6,825 + $17,000 = $113,9954. Cost of Goods Sold = Job #265 =
$69,580Price of Job #265 = $69,580 + (0.30)($69,580) = $90,454

114499

6–5

1. Direct materials $ 3,400Direct labor (50 hours

$10) 500Overhead (50 hours

$4) 200Total cost $ 4,100Units ÷ 10Unit cost $ 4102. Price per home = 1.5

$410 = $6153. Jordan would need to prepare a simple form that included columns for thedate, the
beginning time, the ending time, the total number of hours worked,and the job name (or number). She
could have a separate page for each day.This would be especially helpful if she hired other employees
from time totime to work on jobs.

6–6

1. Ending balance inWork in Process = Job #902 + Job #906 + Job #908 + Job #909= $400 + $750 + $700 +
$905 = $2,7552. Ending balance in Finished Goods = Job #901 + Job #903 + Job #905 + Job #910= $650 +
$550 + $860 + $803 = $2,8633. Cost of Goods Sold = Job #904 + Job #907 = $695 + $180 = $875