60 61 71 72 73 74 75 85 86 5 6 On January 1, 20x2, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The 7job called for 4,000 customized lamps. The following set of transactions occurred from 57 January 5 until the job was completed: 58 59 5-Jan Purchased 4,050 Lamp Kits @ $16.55 per kit. 9-Jan 4,200 sets of Lamp Kits were requisitioned, including all those in the Beginning Inventory. 17-Jan Payroll of 620 Direct Labor Hours @ $9.40 per hour. 30-Jan Payroll of 670 Direct Labor Hours @ $9.65 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 $ 1,470.60 $ 40,873.45 87 88 89 99 100 101 Round to two places, $##.## 102 103 113 Cost of Direct Material Incurred in Manufacturing Job 2407 114 115 116 (13.01) 117 127 Cost of Direct Labor Incurred in Manufacturing Job 2407 128 129 130 (13.02) 131 132 Cost of Manufacturing Overhead Applied to Job 2407 133 134 135 (13.03) 136 137 Cost of manufacturing one lamp 138 139 140 (13.04)