Given the following problem:

Kuvomi Corporation worked on four jobs during October: Job F346, Job F347, Job F348, and Job F349. At the end of October, the job cost sheets for these jobs contained the following data:

	Job F346				Job F347				Job F348				Job F349
Beginning balance		$	1,050			$	670			$	0			$	0
Charged to the jobs during October:
Direct materials		$	2,780			$	3,900			$	1,550			$	3,660
Direct labor		$	1,210			$	970			$	680			$	420
Manufacturing overhead applied		$	1,692			$	1,740			$	1,982			$	480
Units completed			204				0				117				0
Units in process at the end of October			0				310				0				263
Units sold during October			154				0				50				0

Jobs F346 and F348 were completed during October. The other two jobs had not yet been completed at the end of October. There was no finished goods inventory on October 1.

In October, overhead was underapplied by $1,260. The company adjusts its cost of goods sold every month for the amount of the underapplied or overapplied overhead.

I came up with 7349, which the system rejects. What have I done incorrectly? Below is my excel work. bb 1050 0

DM

2780

1550

DL

1210

680

MOHA

1692

1982

Units completed

204

117

wip

0

0

sold

154

50

total job charges

5682

4212

product cost

27.85294

36

unadjusted cogs

4289.353

1800

6089.353

plus 1260

1260

Thanks!

7349.353