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29. Job costs in a service organization. Crafty Ideas, an advertising firm, uses job costing. During March, the firm designed ads for two clients and billed those clients for the serv- ices performed. Crafty Ideas billed Franklin Groceries for $100,000 and Truman Trust for $200,000. Direct labor costs were $50 per hour. Crafty Ideas worked 1,000 hours on the Franklin job and 2,000 hours on the Truman Trust job. The firm could not charge 300 hours to either job. The firm assigns overhead to jobs at the rate of $20 per billable hour. During March, the firm incurred actual overhead of $70,000. The firm incurred marketing and administrative costs of $20,000. All transactions were on account.

a. Show the flow of these revenues and costs through T-accounts.

Accounts and Wages Payable Work-in-Process Client A 40000 (1) (2) 15000 96000 (3) (3) 32000 Cost of Service Billed (7b) 135,000 55000 (7b) (4) 8000 22000 (5) 12000 (6) Materials Inventory 10000 Work-in-Process Client B (2) 20,000 (1) 40000 Marketing and Administrative Costs (6) 12,000 (3) 48,000 35000 (2) 15000 Accounts Recievable (7a) 200,000 80,000 (7b) (4) 12,000 Overhead (5) 22,000 20,000 (4) Direct Labor-Unbillable (3) 16,000 example of T-account $165,000 $70,000 $20,000 $255,000 Revenue 12,000 (7a) 8,000 (7a)