Larrys Lawn Services provides custom landscaping for homes and businesses and uses job order costing to capture the cost of its landscaping jobs. There are no jobs in process at the beginning of May. Listed below are data concerning the three landscaping jobs conducted during May.

		Southside		Oceanview		Rocky Heights
Direct materials		$5,390		$6,930		$6,490
Landscaper labor costs		$5,070		$6,045		$5,785
Landscaper hours		78		93		89

Overhead costs are applied to jobs on the basis of landscaper hours, and the predetermined overhead rate is $64 per landscaper hour. The Southside job is the only incomplete job at the end of May. Actual overhead for the month was $16,950.

Determine the cost of each job.

		Southside		Oceanview		Rocky Heights
Cost		$		$		$

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Indicate the balance of the Landscape Contracts in Process account at the end of May.

Balance of the landscape contracts in process account

$

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Calculate the ending balance of the Operating Overhead account for May.

Ending balance of the operating overhead account

$ CreditDebit

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During May, Larry is approached by the owner of Mountain Estates who would like to contract with Larrys company. Larry is working to prepare the bid for Mountain Estates and has the following information: Direct materials, $10,520 and Landscaper hours, 125 hours. Analyze the financial information provided for Southside, Oceanview and Rocky Heights and help Larry complete his bid by estimating the total cost of the Mountain Estates job.

Total estimated costs

$