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:

4/1/20x0 Requisition number 101: 400 yards of fabric at $.80 per yard 4/5/20x0 Requisition number 108: 500 cubic feet of stuffing at $.30 per cubic foot Direct Labor:

From employee time cards for 4/1/20x0 through 4/8/20x0: 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. (Use Exhibit 3–3 as a guide.)