Decker Screw Manufacturing Company produces special screws made to customer specification. During June, the following data pertained to the below listed costs. Decker had no beginning work-in-process inventory for June. Of the jobs begun in June, Job 2906 was completed and sold on account for $30,000, Job 2907 was completed but not sold, and Job 2908 was still in process.

Summary of Direct Materials Requisitions
Dept. Number	Job Number	Requisition Number	Quantity	Cost per Unit
1	2906	B9766	4,550	$1.34
2	2907	B9767	110	$22.18
1	2908	B9768	1,000	$9.00
1	2906	B9769	4,430	$1.35
2	2908	B9770	23	$48.00

 

Summary of Direct Labor Time Tickets
Dept. Number	Job Number	Ticket Number	Hours	Cost per Unit
1	2906	1056-1168	1,102	$6.50
2	2907	2121-2130	136	$8.88
1	2908	1169-1189	151	$6.50
2	2908	2131-1239	32	$8.88
1	2906	1190-1239	810	$6.50

Summary of Factory Overhead Application Rates
	Dept. Number	Basis of Application Rates
	1	$3.00	per direct labor-hour
	2	150%	of direct labor cost

Summary of Job Completion
	Job Number	Status	Sold
	2906	Completed	$30,000
	2907	Completed	NA
	2908	In Process	NA

Required

1. Calculate the direct materials, direct labor, factory overhead, and total costs for each job started in June, using EXCEL.

2. Perform the same calculations as in requirement (1), but assume that the direct labor-rate per hour increased by 10 percent in Department 1 and 25 percent in Department 2.

3. Perform the same calculations in part (1) except that you should use Pivot Tables in Excel to arrive at the answer.

4. Perform the same calculations in part (2) except that you should use Pivot Tables in Excel to arrive at theanswer.