Decker Screw Manufacturing Company produces special screws made to customer specifications. During June, the following data pertained to these costs:

Summary of Direct Materials RequisitionsDepartment NumberJob NumberRequisition NumberQuantityCost per Unit12906B97664,750$ 1.3022907B976715022.0012908B97681,0809.0012906B97694,6301.3122908B97702748.00

Summary of Direct Labor Time TicketsDepartment NumberJob NumberTicket NumberHoursCost per Unit129061056-11681,110$ 6.50229072121-21301449.00129081169-11891596.50229082131-1239409.00129061190-12398186.50

Summary of Factory Overhead Application RatesDepartment NumberBasis of Application Rates 1$3per direct labor hour 2150%of direct labor cost

Decker had no beginning Work-in-Process Inventory for June. Of the jobs begun in June, Job 2906 was completed and sold on account for $30,000, Job 2907 was completed but not sold, and Job 2908 was still in process.

Required:

1. Calculate the direct materials, direct labor, factory overhead, and total costs for each job started in June.

2. Perform the same calculations as in requirement 1, but assume that the direct labor rate per hour increased by 10% in Department 1 and 25% in Department 2.

Calculate the direct materials, direct labor, factory overhead, and total costs for each job started in June. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Perform the same calculations as in requirement 1 , but assume that the direct labor rate per hour increased by 10% in Department 1 and 25% in Department 2. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Calculate the direct materials, direct labor, factory overhead, and total costs for each job started in June. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Perform the same calculations as in requirement 1 , but assume that the direct labor rate per hour increased by 10% in Department 1 and 25% in Department 2. (Do not round intermediate calculations. Round your answers to 2 decimal places.)