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July 1 July 31 Requisitions Materials 35,000 puly 31 140,800 Balance Purchases Work in Process (B)Duly 31 Completed jobs July 1 July 31 July 31

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July 1 July 31 Requisitions Materials 35,000 puly 31 140,800 Balance Purchases Work in Process (B)Duly 31 Completed jobs July 1 July 31 July 31 July 31 Balance Materials Direct labor Factory overhead applied Finished Goods opuly 31 Cost of goods sold July 1 July 31 Balance Completed Jobs Wages Payable Duly 31 Wages incurred 112.500 Factory Overhead 20,800 July 31 Factory overhead applied July 1 July 31 July 31 July 31 Balance Indirect labor Indirect materials Other overhead 18,700 57,200 a. Materials and direct labor were applied to six jobs in July Style Quantity Direct Materials Direct Labor 190 X-10 X-20 390 Job No. No. 21 No. 22 No. 23 No. 24 No. 25 No. 26 X-50 170 $24,900 38,840 14,160 38,750 21,350 11,750 $149,750 $14,000 25,000 7,000 25,000 14,000 5,000 T-20 X-40 T-10 150 Total 1,300 $90,000 b. Factory overhead is applied to each job at a rate of 130% of direct labor cost. C. The July 1 Work in Process balance consisted of two jobs, as follows: Job No. Style Work in Process, July 1 Job 21 Job 22 Total X-10 X-20 $5,600 15,200 $20,800 d. Customer jobs completed and units sold in July were as follows: Job No. Style Completed in July Units Sold in July No. 21 X-10 152 312 No. 22 X-20 No. 23 X-50 No. 24 T-20 X-40 No. 26 T-10 1. Determine the missing amounts associated with each letter and complete the following table. If required, round amounts to the nearest dollar. If an answer is zero, enter in "0". Enter all amounts as positive numbers. Job No. Quantity Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold July 1 Work in Process $ 5,600 15.200 $ 24,900 38,840 $ 14,000 25.000 7,000 14,160 38.750 21,350 11,750 149,750 25,000 14,000 5.000 $20,800 90,000 $ a. Materials Requisitions b. Work in Process Beginning Balance G. Direct Materials d. Direct Labor e. Factory overhead applied 1. Completed jobs g. Cost of goods sold I. Indirect laber 2. Determine the July 31 balances for each of the inventory accounts and factory overhead. Use the minus sign to indicate any credit balances 2. Determine the July 31 balances for each of the inventory accounts and factory overhead. Use the minus sign to indicate any credit balances. Materials: Work in Process: Finished Goods: Factory Overhead

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