Jean and Tom Perritz own and manage Happy Home Helpers, Inc. (HHH), a house-cleaning service. Each cleaning (cleaning one house one time) takes a team of three house cleaners about 1.5 hours. On average, HHH completes about 15,000 cleanings per year. The following total costs are associated with the total cleanings:

Direct materials	?
Direct labor	$445,500
Variable overhead	22,500
Fixed overhead	25,500

Next year, HHH expects to purchase $39,500 of direct materials. Projected beginning and ending inventories for direct materials are as follows:

	Direct materials Inventory
Beginning	$3,200
Ending	1,800

There is no work-in-process inventory; in other words, a cleaning is started and completed on the same day.

Required:

1. Prepare a statement of services produced in good form. If an amount is zero, enter "0".

Happy Home Helpers, Inc.
Statement of Cost of Services Produced
For the Coming Year
Direct materials
	$
Materials available	$fill in the blank ec09f1f8af93ff0_5
	fill in the blank ec09f1f8af93ff0_7
Direct materials used in production		$fill in the blank ec09f1f8af93ff0_8
		fill in the blank ec09f1f8af93ff0_10
		fill in the blank ec09f1f8af93ff0_12
Total services production costs added		$fill in the blank ec09f1f8af93ff0_13
		fill in the blank ec09f1f8af93ff0_15
		fill in the blank ec09f1f8af93ff0_17
Cost of services produced		$fill in the blank ec09f1f8af93ff0_18

2. What if HHH planned to purchase $44,000 of direct materials? Assume there would be no change in beginning and ending inventories of materials. What effect would this have on cost of services produced?

Cost of services produced would by $