Set out below are three job cost records. Prepare the work-in-progress control account in the general ledger which represents the total of these three separate records.

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Month of April Direct materials used Direct labour worked Allocation of production overheads: Rent Rates Electricity Indirect materials Indirect labour Total cost incurred Completed during period Work not yet completed Job 1 2,700 1,900 200 140 160 700 660 6,460 5,000 1,460 6,460 Job 2 3,000 2,800 350 250 170 550 400 7,520 7,100 420 7,520 Job 3 1,200 800 200 180 140 490 320 3,330 2,800 530 3,330