Avengers United assigns costs to its products using a job order costing system. The company assembles and packages 30 different products based on individual customer orders. Each order has a distinct job number.

On April 1, the company had the following amounts in inventory:

Direct materials $ 11,700

Work-in-process $ 68,589

Finished goods $ 35,280

Included in the work-in-process account are the following jobs:

A1 B2 C3

Direct materials $ 6,300 $ 4,785 $ 4,200

Direct labour 12,750 10,815 9,750

Overhead applied 7,6506,489 5,850

Total $26,700 $22,089 $19,800

Included in the finished goods account are the following costs:

D4

Direct materials $10,800

Direct labour 15,300

Overhead applied 9,180

Total $35,280

The data for jobs started during the month of April are as follows:

E5 F6 G7

Direct materials $ 6,270 $ 5,400 $1,800

Direct labour 13,800 12,510 4,365

The following were added to existing jobs during April:

A1B2 C3

Direct materials $1,425 $ 615 $1,800

Direct labour 3,000 5,250 6,750

Actual overhead expenses for April were as follows:

Supervisory salaries $ 6,000

Factory rent 3,000

Machine depreciation 4,500

Indirect labour 7,500

Factory supplies1,650

Selling expenses 12,750

Factory employee benefits3,840

Additional information:

Overhead is applied based on direct labour cost.

Direct materials purchased during April totalled $12,750.

Only Jobs F6 and G7 are in work-in-process at the end of April, and only Job C3 is in finished goods.

Under- or overapplied overhead is written off to cost of goods sold at month end.

: (Be sure to show your work)

a)What is the total cost of Job B2? Hint: You can determine the overhead application rate based on the rate that must have been used last month to value ending WIP.

b)What are the April 30 balances for direct materials, work-in-process, and finished goods inventory?

c)What is the cost of goods manufactured in April?

d)What is the over- or underapplied overhead for April?