During the month of April, likey Manufacturing Company had two jobs under production, Job 234 and 567. The following transactions occurred:

• Purchased materials for 100,000.
• Materials requisitioned were 35,000 for job 234 and 59,000 for job 567.
• Factory payroll for the month of April was 80,000, of which 35,000 was directly allocated to Job 234, and 30,000 to Job 567. The remainder represented general factory supervision.
• Materials returned to stockroom from Job 234, 2,500.
• Supplies purchased and used amounted to 3,000. These were not specifically traced to either of the two jobs.
• Various overhead costs, including power, maintenance and insurance, amounted to 34,000 during the month.
• Depreciation on factory building and equipment for the month was 6,000.
• Overhead is charged to jobs at the rate of 100 percent of direct labor cost.
• Job 234 was completed and delivered to the customer, but Job 567 was still in process at the end of the month.

Compute for the following:

1. Cost of Job 567?
2. Cost of goods sold account?
3. Materials Account?
4. WIP acount?
5. Cost of job 234?