The job-order cost sheet for 1,000 units of toy trucks is:

Job number: 555 Date started: 04/13 Date completed: 06/18

All of the materials for the job were purchased on April 10. The batch of 1,000 toy trucks is sold on July 10.
What are the costs of this job order in the Raw Materials, Work-in-Process, and Finished Goods inventory accounts, and the Cost of Goods Sold account at the end of April, May, June, and July?

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Raw Materials Direct Labor Date Type Cost Qty. Amount Cost Hours Amount 04/13 565 3 1,000 3,000 18 20 360 05/24 889 1 4,000 4,000 12 10 120 06/18 248 2 1,000 2,000 15 100 1,500 9,000 130 1,980 Total direct materials 9,000 Total direct labor Overhead (130 direct labor hours @ 10/hour) Total job cost 1,980 1,300 12,280