Job 401 Job 402 Job 403 Job 404 Total

Work in Process- Jan 1

Direct Materials 8,000.00 15,000.00 23,000.00
Direct Labor 3,200.00 6,500.00 9,700.00
Applied FO 1,920.00 3,900.00 5,820.00
Cost Added- January
Direct Materials 3,000.00 8,500.00 18,000.00 9,500.00 39,000.00
Direct Labor 1,200.00 3,150.00 7,500.00 2,700.00 14,550.00
Applied FO 720.00 1,890.00 4,500.00 1,620.00 8,730.00
Total 18,040.00 38,940.00 30,000.00 13,820.00 100,800.00
1.80
32,472.00 54,000.00
1 FO Rate
2 Jan 1 Inventory Cost
Jan 1 Inventory Cost- Job 401
Jan 1 Inventory Cost- Job 402
3 Total Applied FO
4 Finished Goods
5 Cost of Goods Sold (Normal)
6 Cost of Goods Sold (Actual)
7 Cost of Finished Goods Int. End
8 Cost of Work in Process Int. End

Factory Overhead
11,640.00
 0.60
38,520.00
13,120.00
25,400.00
14,550.00
86,980.00

38,940.00
13,820.00

Factory Overhead
14,550.00
2,910.00