Oak Creek Furniture Factory (OCFF), a custom furniture manufacturer, uses job order costing to track the cost of each customer order. On March 1, OCFF had two jobs in process with the following costs:

Work in Process	Balance on 3/1
Job 33	$	6,000
Job 34		3,200
	$	9,200

Source documents revealed the following during March:

	Materials Requisitions Forms					Labor Time Tickets			Status of Job at Month-End
Job 33		$	3,700			$	5,400		Completed and sold
Job 34			3,800				4,000		Completed, but not sold
Job 35			4,400				3,300		In process
Indirect			1,400				1,700
		$	13,300			$	14,400

The company applies overhead to products at a rate of 65 percent of direct labor cost.

Required:

1. Compute the cost of Jobs 33, 34, and 35 at the end of the month.

2. Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month-end.

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

Compute the cost of Jobs 33, 34, and 35 at the end of the month.

	Total Manufacturing Cost
Job 33
Job 34
Job 35

Calculate the balance in the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts at month-end.

Work in Process Inventory
Finished Goods Inventory
Cost of Goods Sold