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Anime Toy Company incurred the following costs in April to produce job number TB$78,$ which consisted of $1,000$ stuffed Pok$$mon Pikachu toys.

Direct Material:

$4/1/20$x$0$ Requisition number $101$: $400$ yards of yellow fabric at $$0\mathrm{.}80$ per yard

$4/5/20$x$0$ Requisition number $108$: $500$ cubic feet of stuffing at $$0\mathrm{.}30$ per cubic foot

Direct Labor:

From employee time cards for $4/1/20$x$0$ through $4/8/20$x$0$: $500$ hours at $$12$ per hour

Manufacturing Overhead:

Applied on the basis of direct$-$labor hours at $$2\mathrm{.}00$ per hour.

Job number TB$78$ was completed on April $15.$ At the end of April, $700$ of the stuffed toys were shipped to an online sales distributor.

Required:

Prepare a job$-$cost record using the information given above. $($Use Exhibit $33$ as a guide.$)$