Question
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 | $ 15,200 | $ 33,100 | $ 27,100 |
Direct labor | 8,200 | 14,400 | 21,200 |
Overhead applied | 4,100 | 7,200 | 10,600 |
Additional Information
Job 5 was started in May, and the following costs were assigned to it in May: direct materials, $6,100; direct labor, $1,900; and applied overhead, $1,000. Job 5 was finished in June.
Job 6 and Job 7 were started in June; Job 6 was finished in June, and Job 7 is to be completed in July.
Overhead cost is applied with a predetermined rate based on direct labor cost. The predetermined overhead rate did not change across these months.
2. What is the total cost of direct labor used in June?
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