Hi I have a problem in accounting 212 that I don't understand

JOB ORDER COST SHEET

Customer		Lunden Consulting			Date	May 9
					Date wanted	May 15
					Date completed	May 15
					Job. No.
ESTIMATE

Direct Materials

Direct Labor

Summary

Amount

Amount

Amount

400 meters at $32

30 hours at $20

Direct Materials

Direct Labor

Factory Overhead

Total

Total

Total cost

ACTUAL

Direct Materials

Direct Labor

Summary

Mat. Req. No.

Description

Amount

Time Ticket No.

Description

Amount

Item

Amount

132

360 meters at $32

H9

18 hours at $19

Direct Materials

Direct Labor

134

50 meters at $32

H12

18 hours at $19

Factory Overhead

Total

Total

Total Cost