bernard, Co. builds film sets for Big Dog Productions. At the end of last month, the company switched to a new costing software system, but a glitch occurred with the job order costing system. The project general manager, Sampson, has come to you for help answering the following questions:

1. What was the total amount of direct materials used during the month? (1 point)
2. What was the overhead application rate? (1 point)
3. Which jobs were finished? (1 point)
4. Which jobs were sold? (1 point)
5. What job(s) was/were still in process at the end of the month? (1 point)
6. What was the actual overhead for the month? (1 point)
7. Was overhead under or overapplied? By how much? (2 points)
8. Wile wants to know the average cost of the jobs during the month? (1 point)
9. Why is there such a difference between the average cost of each job and the actual cost of each job? (2 points)
10. Explain if you think job order costing is or is not appropriate for this company. (1 point)

Materials				Job P12	Job P13	Job P14
Beg. Bal	4,500		Beg. Bal	4,200	9,300	0
Bought	6,500		DM	1,500	6,300	400
Used	<8,100>		DL	2,400	3,600	1,200
End. Bal	2,900		OH	2,880	4,230	1,440
			Bal. 1/31	10,980	23,520	3,040

WIP			Overhead			Finished Goods			COGS
Beg. Bal.	13,500		IM	1,300		Beg.	0			<10,980>
DM	8,200		IL	600			10,980
DL	7,200		Depr.	1,500			23,520
OH	1,800		Other	2,700			<10,980>
	<10,980>
	<23,520>