NWT Consultants, located in Yellowknife, Northwest Territories, is a small but growing business that analyzes a variety of construction materials before they are used by contractors. The testing procedures are specific to the individual materials used because reagents used for testing react differently based on their composition and the quantity used. How they are introduced into the materials for testing is also important.

During the month of December 2021, NWT completed 36 different jobs. Records pertaining to one such job (reference number: MT Q421-442) are as follows:

Date	Document	Amount
2/12/21	M-3316	$	870
4/12/21	L-4423		740
11/12/21	L-4437		880
13/12/21	M-3399		1,690
20/12/21	M-3407		1,040
22/12/21	L-4509		1,440

The documents with the references M and L pertain to direct materials and direct labour, respectively. NWT currently allocates overhead using direct labour cost as the allocation base. For the year 2021, it estimated $641,900 as the overhead amount and $490,000 for direct labour costs.

Compute the total costs of the job.

	Amount
Direct Materials
Direct Labour
Overhead
Total Costs	$

Prepare a job cost sheet for job MT Q421-442.

3. Prepare a job cost sheet for job MT Q421-442. JOB COST SHEET Number MT Q421-442 Date initiated Department Commercial Date completed Description Pesticide testing Units completed Direct Materials Direct Labour Req. No. Amount Time-Sheet Hours Amount Dec 01, 2021 Dec 23, 2021 1 Overhead Rate Amount % DL Cost Cost Summary Date Job Completion Status Progress to date Completed and shipped to customer Dec 24, 2021 Total Cost Unit Cost