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Applying Overhead to Jobs, Costing Jobs Jagjit Company designs and builds retaining walls for individual customers. On August 1, there were two jobs in process:

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Applying Overhead to Jobs, Costing Jobs Jagjit Company designs and builds retaining walls for individual customers. On August 1, there were two jobs in process: Job 93 with a beginning balance of $3,690 and Job 94 with a beginning balance of $7,260. Jagjit applies overhead at the rate of $6 per direct labor hour. Direct labor wages average $20 per hour. Data on August costs for all jobs are as follows: Job 93 Job 94 Job 95 Job 96 Direct materials $1,000 54,480 $3,340 $1,300 Direct labor cost 2,800 6,600 2,400 1,200 During August, Jobs 95 and 96 were started. Job 93 was completed on August 17, and the client was biled at cost plus 40%. All other jobs remained in process. Required: 1. Calculate the number of direct labor hours that were worked on each job in August Job 93 DLH Job 94 OLM Job 95 DLH Job 96 DUH 2. Calculate the overhead applied to each job during the month of August. Job 93 Ini 4 2. Calculate the overhead applied to each job during the month of August. Job 93 Job 94 Job 95 Job 96 3. Prepare job-order cost sheets for each job as of the end of August. All amount cells must have an entry; enter zeros as needed. Jagjit Company Job-Order Cost Sheets August 31 Job 93 Job 94 Job 95 Job 96 Beginning balance Direct materials Direct labor Applied overhead Total 4. Calculate the balance in Work in Process on August 31, The work in process balance on August 31s 4. Calculate the balance in Work in Process on August 31. The work in process balance on August 31 is Is $1 5. What is the price of Job 93? The price of Job 93 is s 6. CONCEPTUAL CONNECTION: Part way through the year, Jagjit bought a bulldozer to handle Barger jobs. The bulldozer cost $35,700 and is needed for larger commercial Jobs Smaller residential jobs can still be done with the smaller bobcat tractor Complete the statement below that outlines how the bulldozer's cost could be applied to only those jobs that need the targer equipment. Create a separate for the acquisition and use of the bulldozer. Treat the bulldozer's depreciation, fuel, maintenance, eta as Divide this by the anticipated annual hours of use to arrive at the

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