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On August 1 , Cairle Company s work - in - process inventory consisted of three jobs with the following costs: Job 7 0 Job

On August 1, Cairle Companys work-in-process inventory consisted of three jobs with the following costs:
Job 70 Job 71 Job 72
Direct materials $1,500 $2,000 $850
Direct labor 1,9001,400900
Applied overhead 1,330980630
During August, four more jobs were started. Information on costs added to the seven jobs during the month is as follows:
Job 70 Job 71 Job 72 Job 73 Job 74 Job 75 Job 76
Direct materials $800 $1,235 $3,500 $5,000 $300 $560 $80
Direct labor 1,0001,4002,2001,800600900170
Before the end of August, Jobs 70,72,73, and 75 were completed. On August 31, Jobs 72 and 75 were sold.
Calculate the ending balance for each job as of 8/31

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