Direct

Materials

Standard:Small $64 Medium 111 Large 135

Deluxe: Small $78 Medium 152 Large 256

Direct

Labor

Small $60 Medium 90 Large 150

Deluxe: Small $120 Medium 180 Large 240

At the beginning of June, the company has one job,job number 506, in progress from the previous month. This job is for an order of 16 medium, standard doghouses. As of June 1, $1,065.60 of direct materials have been used, $864.00 of direct labor have been charged to the job and $86.40 of overhead was applied to the job. Click on the link below to get more detail on job number 506.

During June, In the Doghouse received an order for 12 large, deluxe doghouses. This isjob number 601and was completed by the end of the month.

Another order was received during the month,job 602, for 20 small, standard doghouses. At the end of June, job 602 was still in process. $512 of direct materials has been used, $480 of direct labor has been charged to the job, and overhead was applied to job 602 using the predetermined overhead rate of 10% of direct labor cost.

Complete the following job cost sheets for the month of June In the Doghouse and answer the following questions.

Job 506

16 medium, standard doghouses

Direct materials $

Direct labor

Overhead

Total job cost $

Job 601

12 large, deluxe doghouses

Direct materials $

Direct labor

Overhead

Total job cost $

Job 602

20 small, standard doghouses

Direct materials $

Direct labor

Overhead

Total job cost$

What is the balance in Work in Process on June 1? $

What is the balance in Work in Process on June 30? $