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#2 Bedford Printing Co. used a job cost system to record its costs. Its computer files and backup were recently destroyed in a fire.

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#2 Bedford Printing Co. used a job cost system to record its costs. Its computer files and backup were recently destroyed in a fire. However, the paper records were only partially destroyed, and the controller is attempting to piece together the details that could be found. At the beginning of August there were three jobs in process. No jobs had been started during the month and Job D-101 was completed. The following data could be read from the burned work-in-process report for the month. Job number January 1 balance Added in August: Direct materials Direct labour wwwwwwwwww Manufacturing overhead Direct labour hours worked in August wwwwwwww S-112 S-113 D-101 $1,020 $3,000 $4,500 2,500 1,500 6,080 1,155 945 ? ? ? ? 55 45 85 The only other data the controller was able to find was a cost of goods manufactured statement; however, the only figure legible was total manufacturing overhead applied during the month of $13,690. Bedford applies manufacturing overhead based on direct labour hours.

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