A manufacturer began operations on April 1 and reports the information below. All jobs are sold for 20% above cost.

Job number	Manufacturing costs		Job Status at May 31
	April	May
1	$ 800	$ 2,120	Completed and sold during May
2	650	1,840	In process
3	1,200	2,630	Completed but not sold
4	475	400	Completed and sold during May
5		3,600	In process

1. Compute the May 31 balance in Work in Process Inventory and

2. Compute the May 31 balance in Finished Goods Inventory. 3. Compute gross profit for May.

Sofa Gomez runs a mobile pet grooming service. She charges $35 direct labor per grooming hour. She applies overhead to jobs on the basis of grooming hours. She predicts 800 grooming hours for the year. Her estimated overhead costs for the year follow.

Van depreciation	$ 5,500	Van insurance expense	$ 1,000	Tool depreciation	$ 350
Van maintenance	1,200	Indirect materials	600	Other overhead	950

1. Compute the predetermined overhead rate using estimated grooming hours. 2. Sofa has been asked to groom three large dogs. She expects this job to require a total of 12 direct labor grooming hours. Compute her total cost (direct labor plus applied overhead) for this job. 3. If Sofa targets a markup of 25% on the total cost for each job, what price should she quote for the job in part2?