At the beginning of May, the company has one job, job number 405, in progress from the previous month. This job is for an order of 12 small, standard doghouses. As of May 1, $307.20 of direct materials have been used, $288.00 of direct labor have been charged to the job and $28.80 of overhead was applied to the job. Click on the link below to get more detail on job number 405.

During May, In the Doghouse received an order for 20 medium, deluxe doghouses. This is job number 501 and was completed by the end of the month.

Another order was received during the month, job 502, for 16 large, standard doghouses. At the end of May, job 502 was still in process. $432 of direct materials has been used, $480 of direct labor has been charged to the job, and overhead was applied to job 502 using the predetermined overhead rate of 10% of direct labor cost.