Garrett Toy Company incurred the following costs in April to produce job number TB78, which consisted of 1,000 teddy bears that can walk, talk, and play cards. Direct Material: 4/1/20x0 Requisition number 101: 300 yards of fabric at $0.80 per yard 4/5/20x0 Requisition number 108: 600 cubic feet of stuffing at $0.20 per cubic foot Direct Labor: From employee time cards for 4/1/20x0 through 4/8/20x0: 600 hours at $11.00 per hour Manufacturing Overhead: Applied on the basis of direct-labor hours at $2.00 per hour. Job number TB78 was completed on April 15. On April 30, 600 of the bears were shipped to a local toy store. Required: Prepare a job-cost record using the information given above.

Prepare a job-cost record.

JOB-COST RECORD
Job Number	TB78	Description		Teddy bears
Date Started	4/1	Date Completed		4/15
		Number of Units Completed		?

Determine the direct material cost. (Round "Unit Price" to 2 decimal places.)

Direct Material
Date	Requisition Number	Quantity	Unit Price	Cost
04/01	101	?	?
04/05	108	?	?

Determine the direct labor cost.

Direct Labor
Date	Time Card Number	Hours	Rate	Cost
4/1 - 4/8	Various time cards	?	?

Determine the manufacturing overhead cost.

Manufacturing Overhead
Date	Activity Base	Quantity	Application Rate	Cost
04/15	Direct-labor hours	?	?

GARRETT TOY COMPANY

Cost Summary

Cost Item. Amount

Total direct material ?

Total direct labor ?

Total manufacturing overhead. ?

Total cost ?

Unit cost ?

Prepare a Shipping Summary. (Do not round intermediate calculations.)

Shipping Summary
Date	Units Shipped	Units Remaining in Inventory	Cost Balance
04/30	?	?	?