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Job Cost Sheet Remnant Carpet Company sells and installs commercial carpeting for office buildings. Remnant Carpet Company uses a job order cost system. When a

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Job Cost Sheet Remnant Carpet Company sells and installs commercial carpeting for office buildings. Remnant Carpet Company uses a job order cost system. When a prospective customer asks for a price quote on a job, the estimated cost data are inserted on an unnumbered job cost sheet. If the offer is accepted, a number is assigned to the job, and the costs incurred are recorded in the usual manner on the job cost sheet. After the job is completed, reasons for the variances between the estimated and actual costs are noted on the sheet. The data are then available to management in evaluating the efficiency of operations and in preparing quotes on future jobs. On October 1, Remnant Carpet Company gave Jackson Consulting an estimate of $3,159 to carpet the consulting firm's newly leased office. The estimate was based on the following data: Estimated direct materials: 30 meters at $32 per meter $ 960 Estimated direct labor: 840 630 28 hours at $30 per hour Estimated factory overhead (75% of direct labor cost) Total estimated costs Markup (30% of production costs) $2,430 729 Total estimate $3.159 On October 3. Jackson Consulting signed a purchase contract, and the delivery and installation were completed on October 10 The related materials requisitions and time tickets are summarized as follows: Materials Requisition No. Amount Description 15 meters at $32 112 5 480 The related materials requisitions and time tickets are summarized as follows: Materials Requisition No. Description Amount 15 meters at $32 $480 19 meters at $32 608 Time Ticket No. Description Amount H10 14 hours at $30 18 hours at $30 H11 Required: Enter amounts as positive numbers 1. Complete that portion of the job order cost sheet that would be prepared when the estimate is glven to the customer 2. Record the costs incurred, and complete the job order cost sheet. JOB ORDER COST SHEET Customer Jackson Consulting Date October 1 Date wanted October 10 Date completed October 10 Job. No. ESTIMATE Direct Materials Direct Labor Summary ESTIMATE Direct Materials Direct Labor Summary Amount Amount Amount 30 Meters at $32 960 28 Hours at $30 840 $ 1,260 x Direct Materials Direct Labor Factory Overhead Total cost Total $ 960 Total 8407 Direct Materials ACTUAL Direct Labor Time Ticket No. Description Summary Mat. Reg. No. Description Amount Amount Item Direct Materials 15 Meters at $32 400 H10 14 Hours at $30 420 Direct Labor 19 Meters at $32 600 H11 18 Hours at $30 540 960 Factory Overhead Total Cost $ 1. 00 Total

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