E. Wilson, Ltd. produces decorative lamps in several styles and finishes. The company uses a job order costing system to accumulate product costs. Because much of the production process is automated, Wilson, Ltd. has selected machine hours as its overhead application base. In April, E. Wilson, Ltd. worked on four jobs. Jobs 78 and 79 were started in March and completed in April. Job 78 was sold and delivered to customers. Job 80 was started but not completed at the end of April. Job 81 was started and finished in April, and at the end of April, the lamps from the job had been delivered to customers.

		78			79			80			81
Costs Added in March
Direct materials		$29,400			$12,000
Direct labor		$36,000			$1,600
Overhead		$44,000			$750
Machine hours		880 MH			15 MH
Costs Added in April
Direct materials		$9,100			$8,000			$9,100			$5,000
Direct labor		$10,000			$26,000			$12,000			$900
Machine hours		50 MH			1,000 MH			500 MH			19 MH

(a)

Calculate the total manufacturing cost for April.

Total manufacturing cost

$enter the total manufacturing cost amount in dollars

(b)

Calculate the total cost of each of the four jobs as of the end of April.

		Job 78		Job 79		Job 80		Job 81
Total Cost		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount

(c)

Calculate the balance in the Work in Process Inventory account at the end of March and the end of April.

		March		April
Work in Process Inventory		$enter a dollar amount		$enter a dollar amount

(d)

Calculate the cost of goods manufactured for April.

Cost of goods manufactured

$enter the cost of goods manufactured amount in dollars

(e)

Calculate the Cost of Goods Sold for April.

Cost of goods sold

$enter the cost of goods sold in dollars

(f)

Calculate the Finished Goods Inventory balance at the end of April.

Finished goods inventory

$enter the finished goods inventory in dollars