Central Pool Compiny builds custom swimesin pools for homeowners in Ioranto, Calgary, and Montreal. It uses material requisition foums and direct labor time tickets to trace direct materials and direct labor costs to sperific jobs. Manufactur ing enerhead is applied to jobs at a rate of $$100$ por dirnct lahor hour.

During the first month of operations, the company rocorthed the following transictions:

a$)$ Purchinued $$200,000$ in raw materials.

b$)$ Iswed the following materials to production:

$$130,000$ was directly traceatble to spocific jobs

$$20,000$ was not direstly traceable to specilic jobon

c$)$ Fincorded the following labor casts $($osid in cash$)$

Direct labor $$50,000$

Construction supervision $30,000$

d$)$ Recorded the following actual marnfacturing cromhesd coscs:

Construction insurance $$5,000$

Construction equipment depreciatian $25,000$

Fool permits and inspections $5,000$

c$)$ Rifcorded the fallowing nonmirnufacturing oonts:

Office equiprtent depreciation $ $3,000$

Hent and insurance on owner's comparty car $2,000$

Advertising costa $10,000$

f$)$ Applied manufacturing overhead to jobs in process based on $900$ actual direct labor hours.

Completed $15$ pooks at a total cost of $$195,000.$

h$)$ Finalized the sale of $13$ pools that cost $$176,000.$

The other $2$ pools are completed and a witing inspostion by the oustomer before the sale is finalfeed.