Cullumber Ltd. is in the business of manufacturing cabinets, computer stands, and countertops. Most of its jobs are contracts for home builders. The following information is available for the month of July:

		Costs Incurred to July 1				Added in July
Job Number		Direct Materials		Direct Labour		Direct Materials		Direct Labour		Status at July 31
101		$9,270		$2,060		$ 0		$1,030		Completed but not sold
103		2,575		1,545		?		?		Not completed
111		618		110		515		3,090		Completed but not sold
115						824		210		Not completed

Activity in accounts:

Opening Account		Balance July 1		Purchased in July		Issued/Used in July		Ending Balance July 31
Direct Materials		$3,090		$6,180		$5,047		$ ?
Direct Labour						8,240

On July 1, finished goods inventory consisted of one job, 105, with a total cost of $18,540. This job was sold during July. (Note: Manufacturing overhead is applied at 120% of the direct labour cost.)

Calculate the costs of completed jobs 101 and 111 as at July 31. Job 101 Job 111 Completed job costs Calculate the account balances in Direct Materials Inventory as at July 31. Direct Materials Inventory Calculate the Work in Process Inventory as at July 31. Work in Process Inventory Calculate the Finished Goods Inventory as at July 31. Finished Goods Inventory $