At the beginning of June, Donewell Company had two jobs in process, Job $44$ and Job $45,$ with the following accumulated cost information:

Job $44$ Job $45$

Direct materials $$5,300$ $$1,100$

Direct labour $4,1003,280$

Applied overhead $3,5002,800$

Balance, June $1$ $$12,900$ $$7,180$

During June, two more jobs $(46$ and $47)$ were started. The following direct materials and direct labour costs were added to the four jobs during the month of June:

Job $44$ Job $45$ Job $46$ Job $47$

Direct materials $$2,500$ $$7,110$ $$1,800$ $$1,700$

Direct labour $8006,400900560$

At the end of June, Jobs $44,45,$ and $47$ were completed. Only Job $45$ was sold. On June $1,$ the balance in Finished Goods was zero.

Required:

Question Content Area

$1.$ Calculate the overhead rate based on direct labour cost. Round the percentage to the nearest whole number. For example, $\mathrm{.}6372$ would be rounded to $64\%.$

fill in the blank $8$f$6080$fd$5$fedfa$2\_1$

$\%$

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$2.$ Prepare a brief job$-$order cost sheet for the four jobs. Show the balance as of June $1$ as well as direct materials and direct labour added in June. Apply overhead to the four jobs for the month of June, and show the ending balances. Round your answers to the nearest whole dollar. For those boxes in which no entry is required, enter $"0".$

Donewell Company

Job$-$Order Cost Sheet

For the Month of June

Job $44$ Job $45$ Job $46$ Job $47$

Beginning balance, June $1$ $fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_1$

$fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_2$

$fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_3$

$fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_4$

Direct materials fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_5$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_6$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_7$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_8$

Direct labour fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_9$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_10$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_11$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_12$

Applied overhead fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_13$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_14$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_15$

fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_16$

Total, June $30$ $fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_17$

$fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_18$

$fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_19$

$fill in the blank b$149$e$3$fb$9$fd$4$fa$1\_20$

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$3.$ Calculate the ending balances of Work in Process and Finished Goods as of June $30.$ Round your answers to the nearest dollar.

Work in process $fill in the blank c$1$dbbbfbd$015$fcb$\_1$

Finished goods $fill in the blank c$1$dbbbfbd$015$fcb$\_2$

$4.$ Calculate the Cost of Goods Sold for June. Round your answer to the nearest dollar.