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Issuance of materials

• On May 7, Calypso Company purchased on account 5,000 units of raw materials at $4 per unit. During May, raw materials were requisitioned for production as follows: 3,750 units for Job 200 at $4 per unit and 740 units for Job 305 at $2.5 per unit. Journalize the entry on March 7 to record the purchase and on March 30 to record the requisition from the materials storeroom.

1. Direct labor costs

• During May, Calypso Company accumulated 1,250 hours of direct labor costs on Job 200 and 1,500 hours on Job 305. The total direct labor was incurred at a rate of $14 per direct labor hour for Job 200 and $12 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May.

1. Factory overhead costs

• During June, Calypso Company incurred factory overhead costs as follows: indirect materials, $8,800; indirect labor, $6,600; utilities cost, $4,800; and factory depreciation, $9,000. Journalize the entry to record the factory overhead incurred during June.

1. Applying factory overhead

• Calypso Company estimates that total factory overhead costs will be $310,000 for the year. Direct labor hours are estimated to be 40,000. For Calypso Company,
• Determine the predetermined factory overhead rate using direct labor hours as the activity base.
• Determine the amount of factory overhead applied to jobs 200 and 305 in May using the data on direct labor hours from Exercise 2.
• Prepare the journal entry to apply factory overhead to both jobs in August according to the predetermined overhead rate.

1. Job costs

• At the end of May, Calypso Company had completed Job 200 and Job 305. Job 200 is for 2,390 units, and Job 305 is for 2,053 units.

Using the data from Exercises 1, 2 and 4,

• Determine the balance on the job cost sheets for Job 200 and Job 305 at the end of May.
• Determine the cost per unit for Job 200 and Job 305 at the end of May.