Gilford, Inc., uses a job-order costing system. Costs going through the company's work-in-process account during June are listed below. Manufacturing overhead is applied to production using a predetermined overhead rate based on direct labour cost.

Work in process

Balance

0

$94,300 transferred out

Direct materials

$27,000

Direct labour

30,000

Manufacturing overhead

51,000

Balance

$13,700

Only Job 105 was still in process at the end of the month. This job had been charged with $2,900 in direct materials cost.

Required:

a.) Complete the following for Job 105:

Direct materials

$2,900

Direct labour

Manufacturing overhead

Total cost at June 30

b.) Determine the total amount of materials cost charged to completed jobs during the month.