Milner Manufacturing uses a job-order costing system. On May 1, the company has a total balance in Work in Process Inventory of $3,200 and two jobs in process: Job No. 429 $2,000, and Job No. 430 $1,200. During May, a summary of source documents reveals the following:

Job Number	Materials Requisition Slips		Labour Time Tickets
429	$2,500		$2,200
430	$3,600		$3,000
431	$4,400	$10,500	$7,600	$12,800
General use costs incurred in month		$1,000		$1,500
		$11,500		$14,300

Milner Manufacturing applies manufacturing overhead to jobs at an overhead rate of 70% of direct labour costs. Job No. 429 is completed during the month. There were no sales during the month of May.

General use refers to material and labour costs that cannot be assigned to a specific job and become part of the actual overhead cost as indirect material and indirect labour.

Hint - be clear on dates and time frames.

Use the information provided to answer the following questions:

a) What is the total overhead applied to each job during the month of May?

JOB 429 $

JOB 430 $

JOB 431 $

b) What is the total manufacturing cost added to each job in the month of May?

JOB 429 $

JOB 430 $

JOB 431 $

c) What is the total cost of each job on May 31st?

JOB 429 $

JOB 430 $

JOB 431 $

d) What is the balance in Finished Goods Inventory on May 31st?

e) What is the balance in Work-In-Process Inventory on May 31st?

f) What is the total cost of goods manufactured for the month of May?

g) What is the total cost of goods sold for the month of May?