Keisha Tombert, the bookkeeper for Washington Consulting, a political consulting firm, has recently completed a managerial accounting course at her local college. One of the topics covered in the course was the cost of goods manufactured schedule. Keisha wondered if such a schedule could be prepared for her firm. She realized that, as a service-oriented company, it would have no work in process inventory to consider. Listed below are the costs her firm incurred for the month ended August 31, 2020.

Supplies used on consulting contracts		$1,900
Supplies used in the administrative offices		2,000
Depreciation on equipment used for contract work		910
Depreciation used on administrative office equipment		2,070
Salaries of professionals working on contracts		16,700
Salaries of administrative office personnel		7,920
Janitorial services for professional offices		760
Janitorial services for administrative offices		520
Insurance on contract operations		870
Insurance on administrative operations		940
Utilities for contract operations		1,840
Utilities for administrative offices		1,400

(a) Prepare a schedule of cost of contract services performed (similar to a cost of goods manufactured schedule) for the month.

Schedule of Cost of Contract Services Performed For the Year Ended August 31, 2020August 31, 2020For the Month Ended August 31, 2020
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