At the beginning of the month, Kitchen Craft Corporation had two jobs in process that had the following costs assigned from previous months:

Job No. Direct Labor Applied Overhead VaerlOroedtae tcotunea steoe oodadeoocseenmennser e $1,280 2 IE Heres ta atro nga Mee RD eee eee RE 840 iS Ee During the month, jobs X-10 and Y-12 were completed but not billed to customers. The completion costs for X-10 required $1,400 in direct labor. For Y-12, $4,000 in direct labor was used.

During the month, a new job, Z-14, was started but not finished; it was the only new job. Total direct-labor costs for all jobs amounted to $8,240 for the month. Overhead in this company refers to the cost of work that is not directly traced to particular jobs, including copying, printing, and travel costs to meet with clients. Overhead is applied at a rate of 50°percent of direct-labor costs for this and previous periods. Actual overhead for the month was $3,900.

Required

a. What are the costs of jobs X-10 and Y-12 at (1) the beginning of the month and (2) when completed?

What is the cost of job Z-14 at the end of the month?

How much was the manufacturing overhead variance for the month?