Figure 2

Alana Company had three jobs in process at the end of September. They were as follows:

Job No. 4 Job No. 5 Job No. 6

Direct materials $64,000 $36,000 $50,000

Direct labor $128,000 $106,000 $80,000

Machine hours 2,400 1,600 2,000

Alana uses a predetermined overhead rate of $20 per machine hour to apply overhead.

All three jobs were started during September. Job No. 5 and Job No. 6 were completed during the month, and Job No. 6 was sold on September 20.

There were no beginning inventory balances.

q1 Refer to Figure 2. Alanas cost of goods sold for September would be

Refer to Figure 2. Alanas ending finished goods inventory for September would be

Refer to Figure 2. Alanas ending work-in-process inventory for September would be