Job Order Costing Section On January 1, 20x2, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The job called for 4,000 customized lamps. The following set of transactions occurred from 5 January 5 until the job was completed: 7 8 7 8 -9 50 $1 70 71 72 5-Jan Purchased 4,050 figurines @ $9.55 per figurine. 6-Jan Purchased 4,275 sets of electical components @ $1.45 per set. 7-Jan Purchased 4,000 lamp shades @ $6.80 per set. 8-Jan 4,050 figurines were requisitioned. 9-Jan 4,250 sets of electrical components were requisitioned. 17-Jan Payroll of 620 Direct Labor Hours @ $9.50 per hour. 28-Jan 3,990 lamp shades were requisitioned 30-Jan Payroll of 670 Direct Labor Hours @ $9.75 per hour. 30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing. Month End Overhead Information Actual Variable Manufacturing Overhead $ 1,419.00 Actual Fixed Manufacturing Overhead $ 40,873.45 73 74 83 84 85 Round to Six places S. Cost of Direct Material incurred in Manufacturing Job 2407 (18.01 Cost of Direct Labor incurred in Manufacturing Job 2407 $ 12.422 500000 (18.021 Cost of Manufacturing Overhead Applied to Job 2407 S 6.211 250000 (1803) Cost of manufacturing one lamp 18.04