Garrett Toy Company incurred the following costs in April to produce job number TB78, which consisted of 1,000 teddy bears that can walk, talk, and play cards.
Direct Material:
4/1/x0 Requisition number 101: 400 yards of fabric at $80 per yard
4/5/x0 Requisition number 108: 500 cubic feet of stuffing at $.30 per cubic foot
Direct Labor:
From employee time cards for 4/1/x0 through 4/8/x0: 500 hours at $12 per hour.
Manufacturing Overhead:
Applied on the basis of direct-labor hours at $2.00 per hour.
On April 30, 700 of the bears were shipped to a local toy store.
Required: Prepare a job-cost record using the information given above.