Haughton Company uses a job costing system for its production costs and a predetermined factory overhead rate based on direct labor costs to apply factory overhead to all jobs. During the month of July, the firm processed three jobs: X13, X14, and X15, of which X13 was started in June. July 1 July 31 Inventories Direct Materials $ 37,100 ? Work-in-Process 42,200 ? Finished Goods 0 0 Cost of Goods Sold $ ? Direct materials purchased in July 61,000 Materials issued to production: X13 17,100 X14 29,020 X15 14,300 Factory labor hours used ($30/hour): X13 3,800 X14 3,100 X15 1,900 Indirect labor 7,200 Other factory overhead costs incurred: Rent $ 134,500 Utilities 420,000 Repairs and maintenance 191,500 Depreciation 134,100 Other 59,000 As of July 31, Job X13 was sold and Jobs X14 and X15 were still in process. Total factory overhead applied in July was $1,161,600.

Required: 4. Compute the ending balance of the Work-in-Process Inventory account for July.

5. Prepare the Statement of Cost of Goods Manufactured for July.

6. Compute the amount of overapplied or underapplied overhead.

7. What is the cost per unit of Job X13 if it has a total of 100 units?

8. Prepare the Statement of Cost of Goods Sold for July.

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