Completing a job cost sheet. The partially completed job cost sheet prepared at the Ortega Manufacturing Company for Job 4-09 is given below. (This sheet is reproduced in the Study Guide and Working Papers. If you are using the workbook, do all of the following activities there.)

Instructions 1. Compute and enter the departmental direct labor costs on the job cost sheet for Job 4-09. The labor rates are as follows: Cutting Department, $4.60 per hour;
Sewing Department, $5.25 per hour; and Finishing Department, $4.30 per hour.
2. The Ortega Manufacturing Company applies overhead to work in process on the basis of direct labor hours. Use the overhead application rates given below to determine the manufacturing overhead to be applied to each department. Record the applied overhead on the job cost sheet for Job 4-09.
Cutting Department $8.25 per direct labor hour Sewing Department 6.42 per direct labor hour Finishing Department 9.20 per direct labor hour 3. Total all columns and draw a double rule. Complete the Summary and Total Cost sections of the job cost sheet for Job 4-09.

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JOB COST SHEET Customer Watson Stores, Inc. Description Style 2357, mixed colors Quantity 300 dozen FINISHING AMOUNT HRS. AMOUNT DATE REF MATERIALS DATE REQ NO. 4/12 R385 15000 4/14TTA 120 AMOUNT DATE REF. CUTTING DIRECT LABOR SEWING HRS. AMOUNT HRS. 4/12 R391 12500 4/21TTA 55 95 4/16 R404 17500 4/28TTA 64 113 4/17 R408 4205 4/17R408 17R415 3610 4/19 R4221487 421 R425 2218 4/212428 1987 4/232432 5437 4242435 998 Job 4-09 Date Started 4/12/16 Date Completed 4/24/16 MANUFACTURING OVERHEAD APPLIED CUTTING SEWING FINISHING HRS RATE AMOUNT HRS. RATE AMOUNT HRS RATE AMOUNT