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Brooke Alexandra Designs custom crafts wedding dresses. Each job is unique and she began operations on May 1 st . During May, she worked on

Brooke Alexandra Designs custom crafts wedding dresses. Each job is unique and she began operations on May 1st. During May, she worked on only 2 jobs:

Client: Isabella Ross

Client: Carolyn Pepe

Direct Materials

$8,000

$5,000

Direct Labor Hours

100 hours

70 hours

Direct Manufacturing Labor

$12,000

$7,000

The company applies overhead on the basis of direct labor hours at a rate of $30 per direct labor hour. Only one job (Carolyn Pepe) is still in process on May 31st.

  1. Calculate the total cost of the job for Isabella Ross?

2. What is the ending balance in the WIP Control Account at the end of May?

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