Mighty Mullets makes mullet wigs for the follically challenged. Each wig job is unique. In April 2014, it completed all outstanding orders, and then, in May 2014, it worked on only 2 jobs: Z1 & Z2.

Mighty Mullets, May 2014	Job Z1	Job Z2
DM	$78,000	$51,000
Direct Manufacturing Labor	273,000	208,000

Direct manufacturing labor is paid at the rate of $26 per hour. Manufacturing OH costs are allocated at a budgeted rate of $20 per direct manufacturing labor hour. Only Job Z1 was completed in May.

Required:

a) a) Calculate the total cost for Job Z1.

b) b) 1,100 wigs were produced for Job Z1. Calculate the cost per wig.

c) c) Prepare the journal entry transferring Job Z1 to finished goods.

d) d) What is the ending balance in the WIP control account?