8. Analyzing and recording transactions in a job order cost system Campbell LLP produces outdoor furniture for use on home decks and patios. The company uses one of two primary materials in the production of its sturdy furniture: either redwood or cedar. Both of these materials are expensive, but they are also durable, and Campbell's customers have become accustomed to being able to purchase outdoor furniture that they can use and enjoy for many years. Campbell uses a job order cost system to maintain its cost accounting records. One large job for the company, Job #1985C, involves the production of 72 sets of Cedar patio furniture. A set includes one 54-inch round table, four chairs, two swivel rockers, and two small 18-inch square accent tables. The materials and labor used for a set of Cedar patio furniture in this order are as follows: Product Materials and Labor Requirements 54-inch round table 64 linear feet of cedar and 5.0 direct labor hours Chair 22 linear feet of cedar and 4.5 direct labor hours Swivel rocker 26 linear feet of cedar and 6.5 direct labor hours 18-inch square table 7.0 linear feet of Cedar and 3.0 direct labor hours Campbell applies factory overhead to its products based on direct labor hours (DLH). Factory overhead includes all indirect materials that are required in the assembly of the patio furniture (such as glue, bolts, washers, and nuts). The company's current predetermined factory overhead rate is $33.00 per DLH. Direct labor rates differ across tables and the chairs. The hourly labor rate is $13.00 for tables and $15.00 for chairs. Campbell recently completed negotiations with a supplier of redwood and cedar, and it obtained an attractive price on both. Redwood now costs the company $2.75 per linear foot, and the cedar used to produce the order cost $3.00 per linear foot. Complete the following job cost sheet for Job #1985C. Enter your answers to the nearest cent. (Note: This problem contains a check figure (V).) Aaa Aa