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, 2017.

Supplies used on consulting contracts		$2,760
Supplies used in the administrative offices		2,270
Depreciation on equipment used for contract work		920
Depreciation used on administrative office equipment		1,810
Salaries of professionals working on contracts		16,100
Salaries of administrative office personnel		8,640
Janitorial services for professional offices		800
Janitorial services for administrative offices		590
Insurance on contract operations		830
Insurance on administrative operations		950
Utilities for contract operations		1,950
Utilities for administrative offices		2,310

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

WASHINGTON CONSULTING Schedule of Cost of Contract Services Performed August 31, 2017For the Year Ended August 31, 2017For the Month Ended August 31, 2017
Depreciation on Equipment Used for Contract WorkDepreciation Used on Administrative Office EquipmentInsurance on Administrative OperationsInsurance on Contract OperationsJanitorial Services for Administrative OfficesJanitorial Services for Professional OfficesSalaries of Administrative Office PersonnelSalaries of Professionals Working on ContractsSupplies Used in the Administrative OfficesSupplies Used on Consulting ContractsUtilities for Administrative OfficesUtilities for Contract OperationsService OverheadTotal OverheadCost of Contract Services Performed				$
Depreciation on Equipment Used for Contract WorkDepreciation Used on Administrative Office EquipmentInsurance on Administrative OperationsInsurance on Contract OperationsJanitorial Services for Administrative OfficesJanitorial Services for Professional OfficesSalaries of Administrative Office PersonnelSalaries of Professionals Working on ContractsSupplies Used in the Administrative OfficesSupplies Used on Consulting ContractsUtilities for Administrative OfficesUtilities for Contract OperationsService OverheadTotal OverheadCost of Contract Services Performed
Depreciation on Equipment Used for Contract WorkDepreciation Used on Administrative Office EquipmentInsurance on Administrative OperationsInsurance on Contract OperationsJanitorial Services for Administrative OfficesJanitorial Services for Professional OfficesSalaries of Administrative Office PersonnelSalaries of Professionals Working on ContractsSupplies Used in the Administrative OfficesSupplies Used on Consulting ContractsUtilities for Administrative OfficesUtilities for Contract OperationsService OverheadTotal OverheadCost of Contract Services Performed
Depreciation on Equipment Used for Contract Work Depreciation Used on Administrative Office Equipment Insurance on Administrative Operations Insurance on Contract Operations Janitorial Services for Administrative Offices Janitorial Services for Professional Offices Salaries of Administrative Office Personnel Salaries of Professionals Working on Contracts Supplies Used in the Administrative Offices Supplies Used on Consulting Contracts Utilities for Administrative Offices Utilities for Contract Operations Service Overhead Total Overhead Cost of Contract Services Performed		$
Depreciation on Equipment Used for Contract Work Depreciation Used on Administrative Office Equipment Insurance on Administrative Operations Insurance on Contract Operations Janitorial Services for Administrative Offices Janitorial Services for Professional Offices Salaries of Administrative Office Personnel Salaries of Professionals Working on Contracts Supplies Used in the Administrative Offices Supplies Used on Consulting Contracts Utilities for Administrative Offices Utilities for Contract Operations Service Overhead Total Overhead Cost of Contract Services Performed
Depreciation on Equipment Used for Contract Work Depreciation Used on Administrative Office Equipment Insurance on Administrative Operations Insurance on Contract Operations Janitorial Services for Administrative Offices Janitorial Services for Professional Offices Salaries of Administrative Office Personnel Salaries of Professionals Working on Contracts Supplies Used in the Administrative Offices Supplies Used on Consulting Contracts Utilities for Administrative Offices Utilities for Contract Operations Service Overhead Total Overhead Cost of Contract Services Performed
Depreciation on Equipment Used for Contract WorkDepreciation Used on Administrative Office EquipmentInsurance on Administrative OperationsInsurance on Contract OperationsJanitorial Services for Administrative OfficesJanitorial Services for Professional OfficesSalaries of Administrative Office PersonnelSalaries of Professionals Working on ContractsSupplies Used in the Administrative OfficesSupplies Used on Consulting ContractsUtilities for Administrative OfficesUtilities for Contract OperationsService OverheadTotal OverheadCost of Contract Services Performed
Depreciation on Equipment Used for Contract WorkDepreciation Used on Administrative Office EquipmentInsurance on Administrative OperationsInsurance on Contract OperationsJanitorial Services for Administrative OfficesJanitorial Services for Professional OfficesSalaries of Administrative Office PersonnelSalaries of Professionals Working on ContractsSupplies Used in the Administrative OfficesSupplies Used on Consulting ContractsUtilities for Administrative OfficesUtilities for Contract OperationsService OverheadTotal OverheadCost of Contract Services Performed
Depreciation on Equipment Used for Contract Work Depreciation Used on Administrative Office Equipment Insurance on Administrative Operations Insurance on Contract Operations Janitorial Services for Administrative Offices Janitorial Services for Professional Offices Salaries of Administrative Office Personnel Salaries of Professionals Working on Contracts Supplies Used in the Administrative Offices Supplies Used on Consulting Contracts Utilities for Administrative Offices Utilities for Contract Operations Service Overhead Total Overhead Cost of Contract Services Performed				$

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