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Kurtz Fencing Inc uses a job order cost system. The following data summarize the operations related to production for March, the first month of operations:

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Kurtz Fencing Inc uses a job order cost system. The following data summarize the operations related to production for March, the first month of operations: a Materials purchased on account, $28,610 b. Materials requisitioned and factory Labor used Job Materials Factory Labor $2,810 $2,640 3.710 2,340 3,920 1,910 7.110 5,270 8.210 5,300 3.780 3,390 306 For general factory use 1,060 4,040 c. Factory overhead costs incurred on account, $5,710. d. Depreciation of machinery and equpment, $1,910 e. The factory overhead rate is $55 per machine hour Machine hours used Job Machine Hours 306 Total 227 f. Jobs completed: 301, 302, 303 and 305 9. Jobs were shipped and customers were billed as follows: Job 301, $8,520, Job 302, 510,770, Job 303, $15,650. Required: 1. Joumalize the entries to record the summarized operations Record each item (items at) as an individual entry on March 31. Record item g as 2 entries. Refer to the Chart of Accounts for exact wording of account titles 2. Post the appropriate entries to accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo 1. Jobs completed: 301, 302, 303 and 305. 9. Jobs were shipped and customers were billed as follows: Job 301, $8.520, Job 302, $10 770, Job 303, S15,650 Required: 1. Journalize the entries to record the summarized operations. Record each item (items at) as an individual entry on March 31. Record item gas 2 entries. Refer to the Chart of Accounts for exact wording of account les 2. Post the appropriate entries to accounts for Work in Process and Finished Goods, using the identifying letters as transaction codes. Insert memo account balances as of the end of the month. For grading purposes enter transactions in alphabetical order Determine the correct ending balance The ending balance label is provided on the left side of the account even when the ending balance is a credit. The unused cell on the balance line should be left blank 3. Prepare a schedule of unfinished jobs to support the balance in the work in process account 4. Prepare a schedule of completed jobs on hand to support the balance in the wshed goods account *Refer to the list of Amount Descnptions for the exact wording of the answer choices for text entries Kurtz Fencing Inc. General Ledger ASSETS REVENUE 110 Cash 410 Sales 610 Interest Revenue 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable EXPENSES 131 Materials 132 Work in Process 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 133 Factory Overhead 532 Insurance Expense 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Land 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 561 Depreciation Expense Machinery and Equipment 590 Miscellaneous Expense 710 Interest Expense 191 Machinery and Equipment 192 Accumulated Depreciation Machinery and Equipment LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary Amount Descriptions Balance of Work in Process, January 30 Finished Goods, January 30 (Job 305) Job No. 301 Job No. 302 Job No. 303 Job No. 304 Job No. 305 Job No. 306

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