ing system to accumulate product costs. Because much of the production process is automated, Swifty, Ltd. has selected machine hours as its overhead application base. In April, Swifty, Ltd. worked on four jobs. Jobs 78 and 79 were started in March and completed and delivered to customers in April. Job 80 was started and finished in April, and at the end of April, the lamps from the job were in the warehouse. Job 81 was started but not completed at the end of April.