Kubota Corporation manufactures equipment in batches for inventory stock.
Assume that Kubota's production costs are accounted for using a job cost system. At the beginning of April
raw materials inventories totaled $8,500,000. manufacturing supplied amounted to $1,200,000 and finished good
inventories totaled $6,000,000. Two jobs were in process: Job 522 with assigned costs of 5,750,000 and Job 523 with
assigned costs of $2,600,000. the following information summarizes April manufacturing activities:
-	Purchased raw materials costing $25,000,000 on account
-	Purchased manufacturing supplies costing $3,000,000 on account
-	Requisitioned materials needed to complete Job 523. started two new jobs, 524 and 525, and requisitioned direct
materials for them as follows:
Direct Materials
Job 523	$3,000,000
Job 524	12,900,000
Job 525	9,600,000
Total	$25,500,000
-	Recorded April salaries and wages as follows:
Direct Labor
Hours	x	Rate	=	Total
Job 522	300,000	$20	$6,000,000
Job 523	800,000	$20	16,000,000
Job 524	1,200,000	$20	24,000,000
Job 525	1,000,000	$20	20,000,000
Total Direct Labor	$66,000,000
Total Indirect Labor	6,400,000
Total	$72,400,000
-	Used manufacturing supplies costing $2,250,000
-	Recognized depreciation on factory fixed assets of $4,000,000
-	Incurred miscellaneous manufacturing overhead costs of $5,500,000 on account
-	Applied manufacturing overhead at the rate of $6 per direct labor hour
-	Completed Jobs 522, 523, and 524
Required: Prepare a complete analysis of all activity in Work-in-Process. Be sure to show the beginning and ending
balances, all increases and decreases, and label each item. Provide support information on decreases with job cost sheets.