Job Order Cost Sheet
Job number:	678-999-8212
Direct Material			Direct Labor					Manufacturing overhead
Ingredients	Total Cost per ingredient		Date	Hours	Rate	Total Cost per employee			Total Cost
Flour	$30.00		<2 employees>					<30% of Direct Labor Costs>
Baking Soda	$35.00			10	$15	$150		$45.00	$345.00
Cinnamon	50.00
Unsalted Butter	$20.00
Eggs	$35.00
Total	$170					150.00			345.00
Cost Summary
Direct Materials	170.00
Direct Labor	150.00
Manufacturing Overhead	345.00
	665.00
Units	1,000
Cost per unit	0.67

Calculate the process costing report

Production Cost Report
Department:	Atlanta Bakery
Cost:	Material	Labor	Overhead	Trans In	Total
Beginning WIP
Cost incurred
Total
Units:
Units Completed
Equivalent Units (ending WIP)
Total
Cost per Equivalent unit