3,000 thes to record the following: 5,000 4,500 a. Materials used. b. Factory wages and salaries earned Factory Overhead transferred to Work in Process. d. Jobs completed. 2,500 2.000 e. Jobs sold. PROBLEMS P1-1 Performance report Prepare a performance report for the dining room of Barbara's Bistro for the month of February 2016, using the following data: Budgeted Data: Dining room wages ...... Laundry and housekeeping ....... Utilities ......... Depreciation ..... Actual Data: Dining room wages. Laundry and housekeeping .... Utilities ...... Depreciation .......... January February $4,300 $4,150 1,650 1,500 2,200 2,050 1,500 1,500 January February $4,700 $4,400 1,600 1,400 2,350 2,100 1,500 1,500 P1-2. Cost of goods sold-merchandiser and manufacturer The following data were taken from the general ledgers and other Barbara's Bistro Performance Report - Dining Room February 28, 2016 Budgeted Year-to- February Date Actual Year-to- February Date Variance Year-to- February Date Expense $ Dining room wages Laundry and housekeeping Utilities Depreciation Total 4,150 1,500 2,050 1,500 20 9,200 $ $