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At the end of June, the job cost sheets at Ace Roofers show the following costs accumulated on three jobs. At June 30 Job 5

At the end of June, the job cost sheets at Ace Roofers show the following costs accumulated on three jobs.

At June 30 Job 5 Job 6 Job 7
Direct materials $ 15,400 $ 33,200 $ 27,200
Direct labor 8,400 14,600 21,400
Overhead applied 4,200 7,300 10,700

Additional Information

  1. Job 5 was started in May, and the following costs were assigned to it in May: direct materials, $6,200; direct labor, $2,000; and applied overhead, $1,100. Job 5 was finished in June.
  2. Job 6 and Job 7 were started in June; Job 6 was finished in June, and Job 7 is to be completed in July.
  3. Overhead cost is applied with a predetermined rate based on direct labor cost. The predetermined overhead rate did not change across these months.

4. What is the total cost transferred to Finished Goods Inventory in June?

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