Cost of Services Produced

Jean and Tom Perritz own and manage Happy Home Helpers, Inc. (HHH), a house-cleaning service. Each cleaning (cleaning one house one time) takes a team of three house cleaners about 1.2 hours. On average, HHH completes about 12,000 cleanings per year. The following total costs are associated with the total cleanings:

Direct materials	?
Direct labor	$304,800
Variable overhead	15,600
Fixed overhead	18,000

Next year, HHH expects to purchase $35,000 of direct materials. Projected beginning and ending inventories for direct materials are as follows:

	Direct materials Inventory
Beginning	$3,200
Ending	1,800

There is no work-in-process inventory; in other words, a cleaning is started and completed on the same day.

Required:

Question Content Area

1. Prepare a statement of services produced in good form. If an amount is zero, enter "0".

Direct materials
Beginning inventoryBeginning work in processCleaning overheadDirect laborPurchases	$- Select -
Add: Cleaning overheadAdd: Direct laborAdd: Ending inventoryAdd: Ending work in processAdd: Purchases	- Select -
Materials available	$fill in the blank 364301f7ffabf89_5
Less: Beginning inventoryLess: Cleaning overheadLess: Direct laborLess: Ending inventoryLess: Ending work in process	- Select -
Direct materials used in production		$fill in the blank 364301f7ffabf89_8
Beginning work in processDirect laborEnding inventoryEnding work in processPurchases		- Select -
Beginning inventoryBeginning work in processCleaning overheadEnding inventoryPurchases		- Select -
Total services production costs added		$fill in the blank 364301f7ffabf89_13
Add: Beginning work in processAdd: Cleaning overheadAdd: Direct laborAdd: Ending inventoryAdd: Ending work in process		- Select -
Less: Beginning work in processLess: Beginning inventoryLess: Direct laborLess: Ending inventoryLess: Ending work in process		- Select -
Cost of services produced		$fill in the blank 364301f7ffabf89_18