Alan commenced business on 1 May 20X1, having obtained three orders for house extensions, the costs of which during his first months trading were as follows:

Job 1 Job 2 Job 3 $$$

Direct wages at $1.10 per hour. 528 451 308

Materials issued from stores. 2,752 2,341 1,473

Special materials bought in. 215. - 46

Materials returned to stores. 71. - -

Alan has estimated his overheads for the year ending 30 April 20X2 at $10,500 and the direct labour hours at 17,500. For costing purposes, overheads are absorbed on a direct labour hour basis. The actual overhead incurred in May was $800.

Job 1 was completed on 31 May and invoiced to the customer at the contracted price of $4,500.

Required:

1. (a) Calculate the total cost and profit of Job 1

2. (b) Calculate the total cost of Job 2 and Job 3

Direct labor unit not given