In January, Reyes Tool & Die Company requisitions raw materials for production as follows: Job 1 $960, Job 2 $1,170, Job 3 $750, and general factory use $850. During January, time tickets show that the factory labour of $6,400 was used as follows: Job 1 $2,300, Job 2 $1,720, Job 3 $1,530, and general factory use $850. Prepare the job cost sheets for each of the three jobs.

Job 1
Date		Direct Materials		Direct Labour
1/31

Job 2
Date		Direct Materials		Direct Labour
1/31

Job 3
Date		Direct Materials		Direct Labour
1/31