Job Costing with Predetermined Overhead Rate SnoBlo Company manufactures a variety of gasoline-powered snow blowers for discount hardware and department stores. SnoBlo uses a job cost system and treats each customer's order as a separate job. The primary snow blower components (motors, chassis, and wheels) are purchased from three different suppliers under long-term contracts that call for the direct delivery of raw materials to the production floor as needed. When a customer's order is received, a raw materials purchase order is electronically placed with suppliers. The purchase order specifies the scheduled date that production is to begin as the delivery date for motors and chassis; the scheduled date production is to be completed is specified as the delivery date for the wheels. As a consequence, there are no raw materials inventories; raw materials are charged directly to Work-in-Process upon receipt. Upon completion, goods are shipped directly to customers rather than transferred to finished goods inventory. At the beginning of July SnoBlo had the following work-in-process inventories:

Job 365	$96,000
Job 366	71,520
Job 367	73,440
Job 368	40,800
Total	$281,760

During July, the following activities took place: Started Jobs 369, 370, and 371. Ordered and received the following raw materials for specified jobs:

Job	Motors	Chassis	Wheels	Total
366	$-	$-	$3,840	$3,840
367	-	-	5,760	5,760
368	-	-	7,320	7,320
369	67,200	24,000	5,040	96,240
370	43,200	16,800	4,320	64,320
371	40,800	17,280	-	58,080
Total	$151,200	$58,080	$26,280	$235,560

Incurred July manufacturing payroll:

Direct labor
Job 365	$5,880
Job 366	18,240
Job 367	15,600
Job 368	19,920
Job 369	14,040
Job 370	12,120
Job 371	7,200
Total	93,000
Indirect labor	16,440
Total	$109,440

Incurred additional manufacturing overhead costs for July:

Manufacturing supplies purchased on account and used	$13,680
Depreciation on factory fixed assets	28,320
Miscellaneous payables	22,800
Total	$64,800

Applied manufacturing overhead using a predetermined rate based on predicted annual overhead of $972,000 and predicted annual direct labor of $1,080,000. Completed and shipped Jobs 365 through 370. Required Develop a complete analysis of all activity in Work-in-Process (including job sheets), reconciling from the beginning to the ending balances. Note: Do not use a negative sign with any of your answers.

	Job 365	Job 366	Job 367	Job 368	Job 369	Job 370	Job 371	Total
Beg. bal.
Cur. costs:
Dir. mat.
Dir. lab.
Mfg. OH*
Total cost

Work in Process
Beg. Bal.
DM
DL
OH
Less completed jobs
End. Bal.