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1. Do the journalise3. October underaplied amount3. Calculate the predeterimined overhead SYJ has uses job order cost system & applied overhead to production on the

1. Do the journalise3. October underaplied amount3. Calculate the predeterimined overhead

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SYJ has uses job order cost system & applied overhead to production on the basis of direct labour costs. The total manufacturing overhead costs are estimated to total SGD5,000. Estimated operating activity are at 100 direct labour hour with a direct labour cost of SGD4,000. On 1 October, the company has a balance in the Work-in-Process Inventory of SGD4,500 with two jobs in process: SGD3,000 for Job Syam and SGD 1,500 for Job Yap. As of 1 October, Job John had been completed at a cost of SGD2,500 and was part of finished goods inventory. There was SGD1,500 in the Raw Materials Inventory account. During October, the summary of source documents reveals the following: Labour Time Jobs Syam Yap John Material Requisition Slips Tickets SGD700 SGD400 2,000 1,200 1,350 1,600 $4,050 $3,200 Jobs Syam and Yap were completed at the end of October and were sold on account. Additional information: 1. Raw materials were purchased on account for SGD10,500 throughout October. 2. Wages payable amounting to SGD5,400 was paid in hand. 3. A total of SGD3,500 in manufacturing overhead costs were incurred for October. 4. Other manufacturing overhead incurred in October consisted of indirect materials SGD150, indirect labour SGD400 and depreciation on machinery SGD1,000.

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