hw ch4.5

Techuxia Corporation worked on four jobs during October: Job A256, Job A257, Job A258, and Job A260. At the end of October, the job cost sheets for these jobs contained the following data:

	Job A256			Job A257			Job A258			Job A260
Beginning balance	$	1,090		$	560		$	0		$	0
Charged to the jobs during October:
Direct materials	$	2,790		$	3,930		$	1,590		$	3,710
Direct labor	$	1,140		$	960		$	690		$	490
Manufacturing overhead applied	$	3,590		$	1,760		$	1,170		$	530
Units completed		205			0			115			0
Units in process at the end of October		0			309			0			268
Units sold during October		150			0			59			0

Jobs A256 and A258 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 overapplied by $1,250. The company adjusts its cost of goods sold every month for the amount of the underapplied or overapplied overhead.