In the ledger of Mortlock Ltd a job cost system is used. The following balances appeared as at 31 May.

Raw Material Control $5,010, Work in Progress $3,680, Finished Goods $1,890

Particulars of jobs in process and completed were:

Work in Progress Job 18 = $1,720, Job 19 = $1,960

Finished Goods Job 17 = $1,890

During the month of June, transactions were as follows:

Material Purchased (excluding 10% GST) = $14,500

Factory Wages Paid = $9,190

Factory Depreciation - Plant = $800

Factory Rates and Taxes (excluding 10% GST) = $1,200

Factory Maintenance (excluding 10% GST) = $500

Material issued and direct labour charged to jobs for June were:

Job number 18 19 20 21 22 23 24 Indirect

RMC $ 1820 1310 1400 1700 2100 850 2100 1200

LC 1420 920 980 1120 1700 620 1520 850

Material on hand at 30 June (by physical stocktake) was $6,800.

Overhead is charged to jobs using a rate of 50% of direct labour cost.

During June, the following jobs have been charged out to customers:

Job number 17 18 19 20 21 22

$ 3500 6100 6500 3100 5500 7600

At 30 June Job 23 was completed but not delivered.

Job 24 was still in the factory.

Selling expenses 10%.

Required:

(a) Prepare a job card summary.

(b) Prepare general journal entries to fully account for the months activity.

(c) Calculate net profit.