On January 1, there were two jobs in process at the Bondview Company. Job No. J-1 J-2 Direct Materials $90 $20 Direct Labor 70 40 Materials Inventory at January 1 totaled $460. Materials purchased during the month were $60. A requision for $10 in indirect materials was filled during the month. On January 1, finished goods inventory consisted of two jobs: Job no. D- 5 costing $200 and Job No. D-25 with a cost of $80. Both these jobs were sold during the month for $350. Also during January, Job Nos. J-1 and J-2 were completed. Completing Job No. J-1 required an additional $30 of direct labor. The completion jof Job No. J-2 included $50 of direct materials and $100 of direct labor. Job No. A-40 was started during the period but was not finished. A total of $160 of direct materials was brought from the storeroom for all jobs during the period, and total direct labor costs during the month amounted to $200. Factory overhead was applied at 150 percent of direct labor costs to all of the jobs, including those in beginning inventory.

Required: i. Prepare job order costs sheet for Job NO. J-1 and J-2.