Question

1 Approved Answer

Posted on Jul 01, 2024

Job & Process Costing Billowy Materials Company makes various pillow fill for a wide variety of resellers. Because of the semi-custom nature of Billowlys production,

Job & Process Costing

Billowy Materials Company makes various pillow fill for a wide variety of resellers. Because of the semi-custom nature of Billowlys production, Billowly has traditionally used a job costing system in each of its three manufacturing departments. Manufacturing overhead is currently being applied to jobs on the basis of direct labor costs in the fabrication department, direct labor hours in the preparation department, and machine hours in the finishing department. For the current year, the following estimates had been generated by management based on a recent periods results and expectations for changes in market demand.

	Department
	Fabrication	Preparation	Finishing
Manufacturing Overhead	$1,050,000	$1,500,000	$840,000
Direct labor costs	$1,500,000	$1,250,000	$450,000
Direct labor hours	100,000	125,000	40,000
Machine hours	400,000	500,000	120,000

Please refer to the department and job cost records data file for job-specific cost and pricing information (where appropriate), as well as manufacturing overhead incurred in each department, for the current month. Note that a blank selling price reflects a job that is still in process, which will also be denoted in the status field.

Using the estimates above and the job cost records data, answer the following:

What was the predetermined overhead rate for each department?
What were the total manufacturing costs assigned to jobs in each department this month?
What was the under- or over-applied overhead for each department at the end of the month? What might this tell you about the full year overhead estimates in each department?
What was the total cost of ending work in process inventory & total cost of goods sold?
What was the overall gross margin of Billowy for the period?

Some of Billowys upper-level managers believe that Billowys orders have become decreasingly customized in recent periods, and that the products leaving the production facilities are more and more similar. One of Billowys executives believes the company could simplify its costing sytem as a result, and switch to a process costing system encompassing all three of the above-listed departments together.

Assume that none of the units shown in the data set were in process at the start of the period. With this in mind, determine the following:

The equivalent units of production for materials and conversion.
The unit costs of production for materials and conversion.
The assignment of costs to units transferred out (to finished goods) and in process at the end of the period.
Please also prepare a cost reconciliation report for this combined process.
Do you see any evidence in the job cost data to suggest that the execs claim of more and more standard products has merit? Why or why not?

DATA:

image text in transcribed

Job 100 100 End_Selling Price 75168 75168 75168 75168 75168 75168 75168 75168 75168 100 100 100 100 100 100 Department 1 Fabrication 1 Fabrication 1 Fabrication 1 Finishing 1 Finishing 1 Finishing 1 Preparation 1 Preparation 1 Preparation 2 Fabrication 2 Fabrication 2 Fabrication 2 Finishing 2 Finishing 2 Finishing 2 Preparation 2 Preparation 2 Preparation 3 Fabrication 3 Fabrication 3 Fabrication 3 Finishing 3 Finishing 3 Finishing 3 Preparation 3 Preparation 3 Preparation 4 Fabrication 4 Fabrication 4 Fabrication 4 Finishing 4 Finishing 4 Finishing 4 Preparation 4 Preparation 4 Preparation 5 Fabrication 5 Fabrication 5 Fabrication Cost_Category Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Amount_of_Input Cost Units_In_Job Percent_Complete_Materials Percent_Complete_Conversion Status 250 3750 6200 100 100 Sold 762 8000 6200 100 Sold 175 2625 6200 100 Sold 175 1925 6200 100 100 Sold 1220 3050 6200 100 100 Sold 642.9 4500 6200 100 100 Sold 603 6030 6200 100 100 Sold 290 7100 6200 100 100 Sold 603 7236 6200 100 Sold 500 7500 5800 100 Completed 876 9200 5800 100 Completed 350 5250 5800 100 100 Completed 200 2200 5800 100 Completed 1190 2975 5800 100 100 Completed 396.4 2775 5800 100 100 Completed 570 5700 5800 100 100 Completed 192 4700 5800 100 Completed 570 6840 5800 100 100 Completed 377 5655 7500 100 Sold 381 4000 7500 100 100 Sold 263.9 3958.5 7500 100 100 Sold 131 1441 7500 100 100 Sold 2240 5600 7500 100 100 Sold 571.4 4000 7500 100 100 Sold 583 5830 7500 100 Sold 98 2400 7500 100 100 Sold 583 6996 7500 100 Sold 218 3270 7850 100 100 Completed 714 7500 7850 100 100 Completed 152.6 2289 7850 100 100 Completed 130 1430 7850 100 100 Completed 978 2445 7850 100 100 Completed 3555 7850 100 Completed 7850 100 Completed 273 6700 7850 100 Completed 544 6528 7850 100 100 Completed 751 11265 9000 100 100 Sold 690 7250 9000 100 100 Sold 525.7 7885.5 9000 100 100 Sold 71785 71785 71785 71785 71785 71785 71785 71785 71785 100 100 507.9 544 5440 100 100 100 72000 72000 72000 100 525.7 207 2240 597.1 535 373 535 555 581 388.5 132 1440 571.4 545 279 545 410 72000 72000 72000 72000 72000 72000 72000 100 100 100 100 100 100 100 100 100 100 100 100 100 100 610 100 100 5 Fabrication 5 Finishing 5 Finishing 5 Finishing 5 Preparation 5 Preparation 5 Preparation 6 Fabrication 6 Fabrication 6 Fabrication 6 Finishing 6 Finishing 6 Finishing 6 Preparation 6 Preparation 6 Preparation 7 Fabrication 7 Fabrication 7 Fabrication 7 Finishing 7 Finishing 7 Finishing 7 Preparation 7 Preparation 7 Preparation 8 Fabrication 8 Fabrication 8 Fabrication 8 Finishing 8 Finishing 8 Finishing 8 Preparation 8 Preparation 8 Preparation 9 Fabrication 9 Fabrication 9 Fabrication 9 Finishing 9 Finishing 9 Finishing 9 Preparation Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor 7885.5 2277 5600 4180 5350 9150 6420 8325 6100 5827.5 1452 3600 4000 5450 6840 6540 6150 6400 4305 1430 3100 3870 5600 7100 6720 6375 6800 4462.5 2200 4100 3330 5800 7450 6960 4125 7700 2887.5 2431 2400 3120 4800 9000 9000 9000 9000 9000 9000 9000 4500 4500 4500 4500 4500 4500 4500 4500 4500 7500 7500 7500 7500 7500 7500 7500 7500 7500 6500 6500 6500 6500 6500 6500 6500 6500 6500 8000 8000 8000 8000 8000 8000 8000 100 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 287 130 1240 552.9 560 290 560 425 648 297.5 200 1640 475.7 580 304 580 275 733 192.5 221 960 445.7 480 100 100 100 100 100 100 100 100 100 59500 59500 59500 59500 59500 59500 59500 59500 59500 61500 61500 61500 61500 61500 61500 61500 61500 61500 88100 88100 88100 88100 88100 88100 88100 100 100 100 100 100 100 100 100 100 88100 88100 100 100 100 100 100 100 100 100 100 100 100 100 100 167 480 322 743 225.4 188 2140 507.1 526 322 526 400 686 280 198 1360 520 505 331 505 394 619 275.8 174 1734 500 505 206 100 100 100 9 Preparation 9 Preparation 10 Fabrication 10 Fabrication 10 Fabrication 10 Finishing 10 Finishing 10 Finishing 10 Preparation 10 Preparation 10 Preparation 11 Fabrication 11 Fabrication 11 Fabrication 11 Finishing 11 Finishing 11 Finishing 11 Preparation 11 Preparation 11 Preparation 12 Fabrication 12 Fabrication 12 Fabrication 12 Finishing 12 Finishing 12 Finishing 12 Preparation 12 Preparation 12 Preparation 13 Fabrication 13 Fabrication 13 Fabrication 13 Finishing 13 Finishing 13 Finishing 13 Preparation 13 Preparation 13 Preparation 14 Fabrication 14 Fabrication 100 Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials 4100 5760 4830 7800 3381 2068 5350 3550 5260 7900 6312 6000 7200 4200 2178 3400 3640 5050 8100 6060 5910 6500 4137 1914 4335 3500 5050 5050 6060 6000 5620 4200 1991 4000 3364 5510 4800 6612 4800 7200 8000 8000 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 7500 7500 7500 7500 7500 7500 7500 7500 7500 6200 6200 6200 6200 6200 6200 6200 6200 6200 7500 7500 100 100 100 100 Sold 100 Sold 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 100 100 100 100 505 100 100 100 100 100 100 400 535 280 181 1600 480.6 551 196 551 320 655 100 100 100 100 100 100 100 224 180 1608 520 567 333 567 400 653 280 175 1598 514.3 3360 1980 4020 3640 5670 8150 6804 6000 7180 4200 571 14 Fabrication 14 Finishing 14 Finishing 14 Finishing 14 Preparation 14 Preparation 14 Preparation 15 Fabrication 15 Fabrication 15 Fabrication 15 Finishing 15 Finishing 15 Finishing 15 Preparation 15 Preparation 15 Preparation 16 Fabrication 16 Fabrication 16 Fabrication 16 Finishing 16 Finishing 16 Finishing 16 Preparation 16 Preparation 16 Preparation 17 Fabrication 17 Fabrication 17 Fabrication 17 Finishing 17 Finishing 17 Finishing 17 Preparation 17 Preparation 17 Preparation 18 Fabrication 18 Fabrication 18 Fabrication 18 Finishing 18 Finishing 18 Finishing Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied 249 571 400 650 280 175 1604 525.7 551 247 551 402 659 281.4 173 1600 517.1 552 245 552 400 636 280 87.5 804 258.95 1925 3995 3600 5710 6100 6852 6000 7150 4200 1925 4010 3680 5510 6050 6612 6030 7250 4221 1903 4000 3620 5520 6000 6624 6000 7000 4200 962.5 2010 1812.5 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 80 In_Process 80 In_Process 80 In_Process 80 In_Process 80 In_Process 80 In_Process 80 80 18 Preparation 18 Preparation 18 Preparation 19 Fabrication 19 Fabrication 19 Fabrication 19 Finishing 19 Finishing 19 Finishing 19 Preparation 19 Preparation 19 Preparation 20 Fabrication 20 Fabrication 20 Fabrication 20 Finishing 20 Finishing 20 Finishing 20 Preparation 20 Preparation 20 Preparation Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead Applied 557 253 557 400 641 280 90 800 258.2 560 247 560 401 645 280.7 5570 6200 6684 6000 7050 4200 990 2000 1807.5 5600 6050 6720 6015 7100 4210.5 0 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 80 In_Process 80 In_Process 80 In_Process 75 In_Process 75 In_Process 75 In Process 75 In_Process 75 In_Process 75 In_Process 75 In_Process 75 In_Process 75 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In Process 277.5 123.5 277.5 2775 3030 3330 Job 100 100 End_Selling Price 75168 75168 75168 75168 75168 75168 75168 75168 75168 100 100 100 100 100 100 Department 1 Fabrication 1 Fabrication 1 Fabrication 1 Finishing 1 Finishing 1 Finishing 1 Preparation 1 Preparation 1 Preparation 2 Fabrication 2 Fabrication 2 Fabrication 2 Finishing 2 Finishing 2 Finishing 2 Preparation 2 Preparation 2 Preparation 3 Fabrication 3 Fabrication 3 Fabrication 3 Finishing 3 Finishing 3 Finishing 3 Preparation 3 Preparation 3 Preparation 4 Fabrication 4 Fabrication 4 Fabrication 4 Finishing 4 Finishing 4 Finishing 4 Preparation 4 Preparation 4 Preparation 5 Fabrication 5 Fabrication 5 Fabrication Cost_Category Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Amount_of_Input Cost Units_In_Job Percent_Complete_Materials Percent_Complete_Conversion Status 250 3750 6200 100 100 Sold 762 8000 6200 100 Sold 175 2625 6200 100 Sold 175 1925 6200 100 100 Sold 1220 3050 6200 100 100 Sold 642.9 4500 6200 100 100 Sold 603 6030 6200 100 100 Sold 290 7100 6200 100 100 Sold 603 7236 6200 100 Sold 500 7500 5800 100 Completed 876 9200 5800 100 Completed 350 5250 5800 100 100 Completed 200 2200 5800 100 Completed 1190 2975 5800 100 100 Completed 396.4 2775 5800 100 100 Completed 570 5700 5800 100 100 Completed 192 4700 5800 100 Completed 570 6840 5800 100 100 Completed 377 5655 7500 100 Sold 381 4000 7500 100 100 Sold 263.9 3958.5 7500 100 100 Sold 131 1441 7500 100 100 Sold 2240 5600 7500 100 100 Sold 571.4 4000 7500 100 100 Sold 583 5830 7500 100 Sold 98 2400 7500 100 100 Sold 583 6996 7500 100 Sold 218 3270 7850 100 100 Completed 714 7500 7850 100 100 Completed 152.6 2289 7850 100 100 Completed 130 1430 7850 100 100 Completed 978 2445 7850 100 100 Completed 3555 7850 100 Completed 7850 100 Completed 273 6700 7850 100 Completed 544 6528 7850 100 100 Completed 751 11265 9000 100 100 Sold 690 7250 9000 100 100 Sold 525.7 7885.5 9000 100 100 Sold 71785 71785 71785 71785 71785 71785 71785 71785 71785 100 100 507.9 544 5440 100 100 100 72000 72000 72000 100 525.7 207 2240 597.1 535 373 535 555 581 388.5 132 1440 571.4 545 279 545 410 72000 72000 72000 72000 72000 72000 72000 100 100 100 100 100 100 100 100 100 100 100 100 100 100 610 100 100 5 Fabrication 5 Finishing 5 Finishing 5 Finishing 5 Preparation 5 Preparation 5 Preparation 6 Fabrication 6 Fabrication 6 Fabrication 6 Finishing 6 Finishing 6 Finishing 6 Preparation 6 Preparation 6 Preparation 7 Fabrication 7 Fabrication 7 Fabrication 7 Finishing 7 Finishing 7 Finishing 7 Preparation 7 Preparation 7 Preparation 8 Fabrication 8 Fabrication 8 Fabrication 8 Finishing 8 Finishing 8 Finishing 8 Preparation 8 Preparation 8 Preparation 9 Fabrication 9 Fabrication 9 Fabrication 9 Finishing 9 Finishing 9 Finishing 9 Preparation Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor 7885.5 2277 5600 4180 5350 9150 6420 8325 6100 5827.5 1452 3600 4000 5450 6840 6540 6150 6400 4305 1430 3100 3870 5600 7100 6720 6375 6800 4462.5 2200 4100 3330 5800 7450 6960 4125 7700 2887.5 2431 2400 3120 4800 9000 9000 9000 9000 9000 9000 9000 4500 4500 4500 4500 4500 4500 4500 4500 4500 7500 7500 7500 7500 7500 7500 7500 7500 7500 6500 6500 6500 6500 6500 6500 6500 6500 6500 8000 8000 8000 8000 8000 8000 8000 100 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 100 Sold 287 130 1240 552.9 560 290 560 425 648 297.5 200 1640 475.7 580 304 580 275 733 192.5 221 960 445.7 480 100 100 100 100 100 100 100 100 100 59500 59500 59500 59500 59500 59500 59500 59500 59500 61500 61500 61500 61500 61500 61500 61500 61500 61500 88100 88100 88100 88100 88100 88100 88100 100 100 100 100 100 100 100 100 100 88100 88100 100 100 100 100 100 100 100 100 100 100 100 100 100 167 480 322 743 225.4 188 2140 507.1 526 322 526 400 686 280 198 1360 520 505 331 505 394 619 275.8 174 1734 500 505 206 100 100 100 9 Preparation 9 Preparation 10 Fabrication 10 Fabrication 10 Fabrication 10 Finishing 10 Finishing 10 Finishing 10 Preparation 10 Preparation 10 Preparation 11 Fabrication 11 Fabrication 11 Fabrication 11 Finishing 11 Finishing 11 Finishing 11 Preparation 11 Preparation 11 Preparation 12 Fabrication 12 Fabrication 12 Fabrication 12 Finishing 12 Finishing 12 Finishing 12 Preparation 12 Preparation 12 Preparation 13 Fabrication 13 Fabrication 13 Fabrication 13 Finishing 13 Finishing 13 Finishing 13 Preparation 13 Preparation 13 Preparation 14 Fabrication 14 Fabrication 100 Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials 4100 5760 4830 7800 3381 2068 5350 3550 5260 7900 6312 6000 7200 4200 2178 3400 3640 5050 8100 6060 5910 6500 4137 1914 4335 3500 5050 5050 6060 6000 5620 4200 1991 4000 3364 5510 4800 6612 4800 7200 8000 8000 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 7500 7500 7500 7500 7500 7500 7500 7500 7500 6200 6200 6200 6200 6200 6200 6200 6200 6200 7500 7500 100 100 100 100 Sold 100 Sold 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 100 100 100 100 505 100 100 100 100 100 100 400 535 280 181 1600 480.6 551 196 551 320 655 100 100 100 100 100 100 100 224 180 1608 520 567 333 567 400 653 280 175 1598 514.3 3360 1980 4020 3640 5670 8150 6804 6000 7180 4200 571 14 Fabrication 14 Finishing 14 Finishing 14 Finishing 14 Preparation 14 Preparation 14 Preparation 15 Fabrication 15 Fabrication 15 Fabrication 15 Finishing 15 Finishing 15 Finishing 15 Preparation 15 Preparation 15 Preparation 16 Fabrication 16 Fabrication 16 Fabrication 16 Finishing 16 Finishing 16 Finishing 16 Preparation 16 Preparation 16 Preparation 17 Fabrication 17 Fabrication 17 Fabrication 17 Finishing 17 Finishing 17 Finishing 17 Preparation 17 Preparation 17 Preparation 18 Fabrication 18 Fabrication 18 Fabrication 18 Finishing 18 Finishing 18 Finishing Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied 249 571 400 650 280 175 1604 525.7 551 247 551 402 659 281.4 173 1600 517.1 552 245 552 400 636 280 87.5 804 258.95 1925 3995 3600 5710 6100 6852 6000 7150 4200 1925 4010 3680 5510 6050 6612 6030 7250 4221 1903 4000 3620 5520 6000 6624 6000 7000 4200 962.5 2010 1812.5 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 100 Completed 80 In_Process 80 In_Process 80 In_Process 80 In_Process 80 In_Process 80 In_Process 80 80 18 Preparation 18 Preparation 18 Preparation 19 Fabrication 19 Fabrication 19 Fabrication 19 Finishing 19 Finishing 19 Finishing 19 Preparation 19 Preparation 19 Preparation 20 Fabrication 20 Fabrication 20 Fabrication 20 Finishing 20 Finishing 20 Finishing 20 Preparation 20 Preparation 20 Preparation Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead_Applied Direct_Labor Direct_Materials Mfg_Overhead_Applied Direct_Labor Direct_Materials Mfg Overhead Applied 557 253 557 400 641 280 90 800 258.2 560 247 560 401 645 280.7 5570 6200 6684 6000 7050 4200 990 2000 1807.5 5600 6050 6720 6015 7100 4210.5 0 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 7500 80 In_Process 80 In_Process 80 In_Process 75 In_Process 75 In_Process 75 In Process 75 In_Process 75 In_Process 75 In_Process 75 In_Process 75 In_Process 75 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In_Process 40 In Process 277.5 123.5 277.5 2775 3030 3330