34 33 Job Order Costing Section 35 On January 1, 2012, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The 38 Job called for 4,000 customized lamps. The following set of transactions occurred from 37 January 5 until the job was completed: 5 Jan Purchased 4,025 Lamp Kits @ $16.25 per kit. 9-Jan 4,175 sets of Lamp Kits were requisitioned. 17-Jan Payroll of 560 Direct Labor Hours $9.65 per hour. 30-Jan Payroll of 610 Direct Labor Hours @ $9.90 per hour. 30 Jan 3,990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing. Month End Overhead Information Actual Variable Manufacturing Overhead Actual Fixed Manufacturing Overhead $ 1,099.80 $ 39,373.45 Round to two places, $. Cost of Direct Material incurred in Manufacturing Job 2407 (13.01) Cost of Direct Labor incurred in Manufacturing Job 2407 (13.02) Cost of Manufacturing Overhead Applied to Job 2407 [13.03) Cost of manufacturing one lamp 34 33 Job Order Costing Section 35 On January 1, 2012, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The 38 Job called for 4,000 customized lamps. The following set of transactions occurred from 37 January 5 until the job was completed: 5 Jan Purchased 4,025 Lamp Kits @ $16.25 per kit. 9-Jan 4,175 sets of Lamp Kits were requisitioned. 17-Jan Payroll of 560 Direct Labor Hours $9.65 per hour. 30-Jan Payroll of 610 Direct Labor Hours @ $9.90 per hour. 30 Jan 3,990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing. Month End Overhead Information Actual Variable Manufacturing Overhead Actual Fixed Manufacturing Overhead $ 1,099.80 $ 39,373.45 Round to two places, $. Cost of Direct Material incurred in Manufacturing Job 2407 (13.01) Cost of Direct Labor incurred in Manufacturing Job 2407 (13.02) Cost of Manufacturing Overhead Applied to Job 2407 [13.03) Cost of manufacturing one lamp