ABC Company is dedicated to the construction of Basketball Courts. During the month of September started three jobs. Below are the costs that the company incurred during the month. The company uses Job-order costing.

a. $ 40,000 of materials were purchased.

b. Materials were transferred to the projects as follows:

$ 8,000 to job BC-7

$ 9,000 to job BC-8

$ 5,000 to BC-9 job

$ 4,500 was used as indirect materials on the basketball courts.

c. The payroll of the employees working on the projects was paid.

$ 8,000 for 200 hours of work on BC-7

$ 9,000 for 225 hours of work on BC-8

$ 6,000 for 150 hours of work on BC-9

$ 4,000 for indirect labor

d. Indirect manufacturing costs are allocated to production over the

basis of direct labor hours worked. The company estimated the

indirect costs at $ 300,000 and direct labor hours at 15,000.

e. Other indirect costs of $ 2,000 were incurred.

F. All three projects were completed, and clients were billed based on the

double the cost.

Required: show your computations.

1. Cost of BC-7 ___________