ECOMER Ltd Company uses a normal job costing system The company produces different kinds of jam using ecological products and ecological processes The budgeted data per whole year are as follow Operating Departments Budgeted Allocation rate Budgeted Allocation base Warehousing 0 15 750,000 (Direct materials used) Cutting ingredients 0 10 1,000,000 (Direct manufacturing labour costs) Adding ingredients 7 0 25,000 Machine hours Cooking ingredients 9 0 22,000 Machine hours Marketing 0 03 7,000,000 (Revenues) During June, the company has been working on three jobs Job LE1, produced 1,000 Strawberry jam pots of 1 2 Kg each Job LE2, produced 2,000 Peach jam pots of 1 2 Kg each Job LE3, produced 5,000 Apricot jam pots of 1 2 Kg each Some actual data from June are as follows RAW MATERIALS Units Total amount Beginning inventory M1 (Strawberry) M2 (Peach) M3 (Apricot) 100 Kgs 150 Kgs 100 Kgs 250 380 190 Ending inventory M1 (Strawberry) 50 Kgs Weighted Average M2 (Peach) 40 Kgs M3 (Apricot) 50 Kgs Purchases M1 (Strawberry) M2 (Peach) M3 (Apricot) 700 Kgs 1,200 Kgs 2,000 Kgs 1,350 3,400 1,700 Materials used M1 (Strawberry) M2 (Peach) M3 (Apricot) Weighted Average WORK IN PROCESS INVENT Beginning inventory Job LE1 150 Pots 2,573 Others actual data are as follows CONCEPTS LE1 LE2 LE3 Revenues 12,500 16,750 Direct Mft Labour hours Cutting Department Adding Department Cooking Department 60 70 40 140 130 100 190 150 110 Machine hours Adding Department Cooking Department 25 20 65 50 150 140 The actual direct manufacturing labour costs per hour at cutting department were 14 50 h , at adding department was 13 h , and at cooking department was 12 h Jobs LE1 LE3 were sold, Job LE2 was incomplete at the end of June Administration costs and other costs during June were 4,700 REQUIRED 1 Compute the Total cost (Costs of good manufactured) per Job (use job cost record) a) Compute the Direct costs per Job b) Compute the total manufactured overhead costs allocated to each Job c) Compute the total costs (Costs of good manufactured) and the cost per unit per Job d) Compute the ending inventory work in progress per Job 2 Prepare the income statement report of the Jobs sold, assuming that all the units manufactured were sold

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ECOMER Ltd. Company uses a normal job-costing system . The company produces different kinds of jam using ecological products and ecological processes. The budgeted data

ECOMER Ltd. Company uses a normal job-costing system . The company produces different kinds of jam using ecological products and ecological processes.

The budgeted data per whole year are as follow:

Operating Departments	Budgeted Allocation rate	Budgeted Allocation base
Warehousing	0.15	750,000 (Direct materials used)
Cutting ingredients	0.10	1,000,000 (Direct manufacturing labour costs)
Adding ingredients	7.0	25,000 Machine-hours
Cooking ingredients	9.0	22,000 Machine-hours
Marketing	0.03	7,000,000 (Revenues)

During June, the company has been working on three jobs:

- Job LE1, produced 1,000 Strawberry jam pots of 1/2 Kg each.

- Job LE2, produced 2,000 Peach jam pots of 1/2 Kg each.

- Job LE3, produced 5,000 Apricot jam pots of 1/2 Kg each.

Some actual data from June are as follows:

RAW MATERIALS	Units	Total amount
Beginning inventory: M1 (Strawberry) M2 (Peach) M3 (Apricot)	100 Kgs. 150 Kgs. 100 Kgs.	250 380 190
Ending inventory
M1 (Strawberry)	50 Kgs.	?	Weighted Average
M2 (Peach)	40 Kgs.	?
M3 (Apricot)	50 Kgs.	?
Purchases: M1 (Strawberry) M2 (Peach) M3 (Apricot)	700 Kgs. 1,200 Kgs. 2,000 Kgs.	1,350 3,400 1,700
Materials used M1 (Strawberry) M2 (Peach) M3 (Apricot)	? ? ?	Weighted Average ? ? ?
WORK- IN- PROCESS INVENT.
Beginning inventory: Job: LE1	150 Pots	2,573

Others actual data are as follows:

CONCEPTS	LE1	LE2	LE3
Revenues	12,500	-----	16,750
Direct Mft. Labour hours: Cutting Department Adding Department Cooking Department	60 70 40	140 130 100	190 150 110
Machine-hours: Adding Department Cooking Department	25 20	65 50	150 140

The actual direct manufacturing labour costs per hour at cutting department were 14.50 /h., at adding department was 13 /h., and at cooking department was 12 /h.

Jobs LE1 & LE3 were sold, Job LE2 was incomplete at the end of June.

Administration costs and other costs during June were 4,700.

REQUIRED:

1. - Compute the Total cost (Costs of good manufactured) per Job (use job cost record)

a) Compute the Direct costs per Job.

b) Compute the total manufactured overhead costs allocated to each Job.

c) Compute the total costs (Costs of good manufactured) and the cost per unit per Job.

d) Compute the ending inventory work in progress per Job.

2. - Prepare the income statement report of the Jobs sold, assuming that all the units manufactured were sold.