Exercise 3-25 Job-Cost Record (LO 3-2, 3-3, 3-4) Shawn Toy Company incurred the following costs to produce job number TB78, which consisted of 1,000 teddy bears that can walk, talk, and play cards. Direct material: 8/11/xO Requisition number 201: 400 yards of fabric at $.70 per yard 8/12/x0 Requisition number 208: 600 cubic feet of stuffing at $.20 per cubic foot Direct labor: 8/15/xO Time card number 82: 500 hours at $12.00 per hour Manufacturing overhead: Applied on the basis of direct-labor hours at $3.00 per hour. Job number TB78 was finished on August 20. On August 30, 700 of the bears were shipped to a local toy store. Required: Prepare a job-cost record using the information given above. (Round "Unit Price/Cost" to 2 decimal places.) JOB-COST RECORD Job Number TB78 Description Date Completed Number of Units Completed teddy bears Date Started 8/11 8/20 Direct Material Date Requisition Quantity Unit Price Cost Number 201 208 08/12 Direct Labor Time Card Number 82 Date Hours Rate Cost 08/15 Manufacturing Overhead Date Activity Base Quantity Application Cost Rate 08/15 Direct-labor hours SHAWN TOY COMPANY Cost Summary Cost Itemm Amount Total direct material Total direct labor Total manufacturing overhead Total cost Unit cost Shipping Summary Units Remaining in Inventory Date Units Shipped Cost Balance