Custom Cabinets Inc. manufactures goods on a job order basis.During the month of November, three jobs were started.(There was no work in process at the beginning of the month.)Jobs 401 and 402 were completed and sold for $14,500 and $19,000, respectively, during the month; Job 403 was still in process at the end of November. The following data are taken from the job cost sheets for each job.Factory overhead charges include a total of $900 of indirect materials and $600 of indirect labor.One work in process control account is used.

	Job 401	Job 402	Job 403
Direct materials	$3,200	$3,800	$2,000
Direct labor	2,400	3,500	1,500
Factory overhead	1,250	2,000	850

1. Allocate the above costs to each job accordingly
2. Prepare a journal entry to record each of the following:
   1. Materials used
   2. Factory wages and salaries earned
   3. Factory Overhead transferred to Work in Process
   4. Jobs Completed
   5. Jobs Soldjob-order

• Complete part #3

		Completed			Billed			Sold
Job 401	$			$			$
Job 402
	$			$			$

• Complete part #4

Added to work in process:
Direct materials							$
Direct labor
Factory overhead
Total								$
Transferred to finished goods
Balance (represented by the cost of Job 403)					$