on may 31, the inventory balance of TOg Designer, a manufacturer of high quality childern's clothing, were as follow: Materials Inventory, $21,360 ; work in process Inventory $15,112 ; and finished Goods Inventory $17,120. Job order cost cards for jobs in process as of June 30 had the following totals.

Job No. Direct Materials Direct Labor Overhead

24-a $1,593 $1,290 $1,677

24-b $ 1,492 1,380 1,794

24-c 1,987 1,760 2,288

24-d 1,608 1,540 2,002

The predeterminded overhead rate is 130 % of direct labor costs. Materias purchased and recevied in June were as follow.

June 4 $33,120

June 16 28,600

June 31,920

Director labor costs for june were as follows

June 15 payroll $ 23,680

June 29 payroll 25,960

Direct materials requested by production during June were as follows:

June 6 $ 37,240

June 23 38,960

On june 30, Tog Designer sold an account finished goods with a cost of $ 183,000 for $ 320,000

Required

1. Using T account for Material Inventory, work in process Inventory, Finished Goods Inventory, Overhead, Account Receivable, Payroll Payable, Sales and cost of goods Sold, reconstructure the transactions in June, including applying overhead to production.

2. Compute the cost of units completed during the month.

3. Determine the ending inventory balance.

4. Jobs 24-A and 24-c ere completed during the first week of July. No additional materials costs were incurred, but 24-A required $960 more of direct labor, and Jobs 24-c needed an additional $1,610 of direct labor . Jobs 24-A was composed of $1,800 pairs of trouser , Jobs 24-c of 900 shirts . Compute the products unit cost for each job.