Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $1,600 of direct materials and used $3,100 of direct labor. The job was not finished by the end of September, but needed an additional $2,100 of direct materials and additional direct labor of $5,600 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the total cost of the job when it is completed in October? B&T Company's production costs for May are: direct labor, $17,000, indirect labor. $6,900; direct materials, $15,400. property taxes on production facility, $840, factory heat, lights and power, $1,040, and insurance on plant and equipment, $240. B&T Company's factory overhead incurred for May is: 21 Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,100 of direct materials and used $3,600 of direct labor. The job was not finished by the end of September, but needed an additional $2,600 of direct materials and additional direct labor of $5,700 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job ? ? During December, the production department of a process operations system completed and transferred to finished goods a total of 62,000 units of product. At the end of December, 18,000 additional units were in process in the production department and were 70% complete with respect to materials. The beginning inventory included materials cost of $58,200 and the production department incurred direct materials cost of $185,100 during December. Compute the direct materials cost per equivalent unit for the department using the weighted average method