Music Makers uses a job-order system for its production process. Orders are received for specific CDs, and costs are tracked for each order. Job A310 was completed in April. Costs associated with the job included 2,500 blank CDs at a cost of \(\$ 0.75\) per \(C D, 2,500\) plastic containers at \(\$ 0.10\) per container, 2,500 printed inserts at \(\$ 0.08\) per insert, and 2,500 feet of cellophane at \(\$ 0.02\) per foot. Labor costs included copying ( 20 hours at \(\$ 12\) per hour) and packaging ( 45 hours at \(\$ 8\) per hour). Manufacturing overhead is applied at the rate of \(\$ 30.092\) per direct labor hour.

Required Use a spreadsheet to prepare a job cost sheet for job A310. The format should be as follows:

Column B should identify unit amounts (number of CDs, unit costs, and labor hours). Column C should provide job costs for each material, labor, and overhead category. Subtotals should be provided for materials, labor, and overhead. These amounts should be computed by using cell references to compute the amounts and the SUM function to compute subtotals and total cost. Shaded cells will contain no data. Use the Format, Cells command, or the Fill Color button to shade cells. Use underlines, alignment, and bold type as indicated in the format provided.
Format cells to properly indicate the type of data entered in the cells. Quantities should be whole numbers, with commas as needed. Dollar amounts should provide for cents and commas as needed. Average unit cost should provide three decimal places. Use the Comma Style and Increase or Decrease Decimal buttons to format cells.
Once completed, the spreadsheet should be useful for computing other job cost amounts. For example, suppose job A310 had included 5,000 units rather than 2,500. By changing the number of CDs in cell B4, the costs for the job should be recomputed automatically. Use absolute cell referencing for the number of CDs (\$B\$4) so that copying formulas from one cell (C6 for example) to another (C7 for example) does not alter the reference to the number of CDs. A major advantage of spreadsheets is that, once designed, they permit reuse and recomputation with minimal data entry.

Transcribed Image Text:

A 1 Job Cost Sheet 2 Order Number 3 4 Number of CDs 5 Material Costs: 6 Blank CDs 7 Containers 8 Inserts 9 Cellophane 10 Total Materials 11 Labor Hours: 12 Copying 13 Packaging 14 Labor Costs: 15 Copying 16 Packaging 17 Total Labor 18 Overhead: 19 Rate 20 Total Cost 21 Average Unit Cost B C A310 Unit Total