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Carla Vista Corporations fiscal year ends on June 30. The following accounts are found in its job-order cost accounting system for the first month of

Carla Vista Corporation’s fiscal year ends on June 30. The following accounts are found in its job-order cost accounting system for the first month of the new fiscal year:

Raw Materials Inventory

July 1Beginning balance15,700
July 31Requisitions(a)
31Purchases90,600
July 31Ending balance   (b)

Work in Process Inventory

July 1Beginning balance(c)
July 31Jobs completed(f)
31Direct materials74,300
31Direct labour   (d)
31Overhead   (e)
July 31Ending balance   (g)

Finished Goods Inventory

July 1Beginning balance(h)
July 31Cost of goods sold(j)
31Jobs completed   (i)
July 31Ending balance   (k)
Factory Labour
July 31Factory wages(l)
July 31Wages assigned(m)

Manufacturing Overhead

July 31Indirect materials8,400
July 31Overhead applied114,300
31Indirect labour15,300
31Other overhead   (n)


Other data:

1.On July 1, two jobs were in process: Job No. 4085 and Job No. 4086, with costs of $19,300 and $13,350, respectively.
2.During July, Jobs 4087, 4088, and 4089 were started. On July 31, only Job No. 4089 was unfinished. This job had charges for direct materials of $2,090 and direct labour of $1,560, plus manufacturing overhead. Manufacturing overhead was applied at the rate of 125% of direct labour cost.
3.On July 1, Job No. 4084, costing $145,400, was in the finished goods warehouse. On July 31, Job No. 4088, costing $138,900, was in finished goods.
4.Overhead was $3,150 under-applied in July.


Indicate the amount pertaining to each letter.

(a)

$enter a dollar amount

(b)

$enter a dollar amount

(c)

$enter a dollar amount

(d)

$enter a dollar amount

(e)

$enter a dollar amount

(f)

$enter a dollar amount

(g)

$enter a dollar amount

(h)

$enter a dollar amount

(i)

$enter a dollar amount

(j)

$enter a dollar amount

(k)

$enter a dollar amount

(l)

$enter a dollar amount

(m)

$enter a dollar amount

(n)

$enter a dollar amount


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