Kubota Corporation manufactures equipment in batches for inventory stock. Assume that Kubotas production costs are accounted for using a job cost system. At the beginning of April raw materials inventories totaled $7,480,000, manufacturing supplies amounted to $1,056,000, and finished goods inventories totaled $5,280,000. Two jobs were in process: Job 522 with assigned costs of $5,152,000 and Job 523 with assigned costs of $2,200,000. The following information summarizes April manufacturing activities: Purchased raw materials costing $22,000,000 on account. Purchased manufacturing supplies costing $2,640,000 on account. Requisitioned materials needed to complete Job 523. Started two new jobs, 524 and 525, and requisitioned direct materials for them.

Direct materials
Job 523	$2,640,000
Job 524	11,352,000
Job 525	8,448,000
Total	$22,440,000

Recorded April salaries and wages as follows:

Direct labor
Job 522	(	120,000	hours $25 per hour)	$3,000,000
Job 523	(	760,000	hours $25 per hour)	19,000,000
Job 524	(	1,080,000	hours $25 per hour)	27,000,000
Job 525	(	700,000	hours $25 per hour)	17,500,000
Total direct labor				66,500,000
Indirect labor				5,680,000
Total				$72,180,000

Used manufacturing supplies costing $1,980,000. Recognized depreciation on factory fixed assets of $4,640,000. Incurred miscellaneous manufacturing overhead costs of $5,800,000 on account. Applied manufacturing overhead at the rate of $6.25 per direct labor hour. Completed Jobs 522, 523, and 524. Required Prepare a complete analysis of all activity in Work-in-Process (including job sheets), reconciling from the beginning to the ending balances. Note: Do not use a negative sign with any of your answers.

	Job # 522	Job # 523	Job # 524	Job # 525
Beg. Bal.	Answer	Answer	Answer	Answer
DM	Answer	Answer	Answer	Answer
DL	Answer	Answer	Answer	Answer
OH	Answer	Answer	Answer	Answer
Total	Answer	Answer	Answer	Answer

Work in Process
Beg. Bal.	Answer
DM	Answer
DL	Answer
OH	Answer
Less completed jobs	Answer
End. Bal.	Answer