Following are simplified job cost sheets for three custom jobs at the end of June for Johnsons Patios.

Job Number 502
Materials	$ 35,000
Labor	10,000
Overhead	3,600

Job Number 503
Materials	$ 72,000
Labor	28,500
Overhead	10,260

Job Number 504
Materials	$ 56,000
Labor	43,000
Overhead	15,480

All jobs were started in June. Overhead is applied with a predetermined rate based on direct labor cost. Jobs 502 and 503 were finished in June, and Job 504 will be finished in July.

5a. What was the total cost of direct materials requisitioned in June? Show your work.

5b. How much total direct labor cost was incurred in June? Show your work.

5c. How much total cost is transferred to Finished Goods Inventory in June? Show your work.

5d. Show your work and create two T-accounts below.

i. Post the applied overhead for Job 502 and 503 to T-accounts you create below.

ii. Next, post the actual overhead to the appropriate account: Actual Overhead for Job 502 is $4,000 and for Job 503 is 9,980.

iii. Describe the impact of the remaining balance for Job 502 and Job 503.