Job Costing Exercise: Dion Inc. is a job order costing company that uses direct labor hours to apply overhead. For 2006, estimated direct labor hours are 95,000 and estimated overhead is $579,500. The following information applies to September 2006. Job A was completed in September, and Job B was started but not completed. The finished goods inventory at the start of September was sold for $100,000. Create t accounts and an income statement to show the cost flows for Dion Inc.. What was the total cost of Job A?

September 1 Inventories
	Materials	$7,500
	Work in process	31200
	Finished goods	67000
Materials purchased		104000
Direct Materials Requizitioned
	Job A	45000
	Job B	33500
Direct Labor hours
	Job A	4200
	Job B	3500
Labor Costs incurred
	Direct labor (@5.50)	42350
	Indirect labor	13500
	Supervisors salaries	6000
Rental Cost
	Factory	7000
	Administrative	1800
Equipment depreciation
	Factory	7500
	Admisnisitration	1600
Indirect materials used		12000