On May 31, the inventory balances of Tog Designs, a manufacturer of high-quality children's clothing, were as follows: Materials Inventory, $21,360; Work in Process Inventory, $15,112; and Finished Goods Inventory, $17,120.Job order cost cardsfor jobs in process as of June 30 had these 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 predetermined overhead rate is 130 percent of direct labor costs. Materials purchased and received in June were as follows.

June 4

$33,120

June 16

28,600

June 22

31,920

Direct 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 Designs sold on account finished goods with a cost of $183,000 for $320,000.

1. and 3.Using T accounts for Materials Inventory, Work in Process Inventory, Finished Goods Inventory, Overhead, Accounts Receivable, Payroll Payable, Sales, and Cost of Goods Sold, reconstruct the transactions in June, including applying overhead to production. Determine the ending inventory balances. In case two transactions of the same date should be recorded using the same T account, enter direct labor before overhead. Post the amounts in chronological order.

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

4.Jobs 24-A and 24-C were completed during the first week of July. No additional materials costs were incurred, but Job 24-A required $960 more of direct labor, and Job 24-C needed an additional $1,610 of direct labor. Job 24-A was composed of 1,800 pairs of trousers; Job 24-C, of 900 shirts. Compute the product unit cost for each job. Round your answers to the nearest cent.

Enter the appropriate amount or item in the shaded cells. Use the drop-down lists when available. An asterisk P) will appear next to an incorrect entry in the outlined cells. Leave no cell blank. Ensure to enter "0" wherever applicable. Job Order Cost Flow 1., 3., and 4. Materials Inventory Work in Process Inventory Finished Goodslnventory 33 743 Accounts Receivable Payroll Payable \"EllI ml!) End. bal. 320.000 29 -Jun Sales Cost of Goods Sold MI_ __II mm... End. bal. Ending Work in Process Inventory: Job 24-A Job 24-3 Job 24-C Job 24-D Total Cost of ending Work in Process Inventory: Direct Materials Overhead Costs ofunits completed: 66 67 4. 68 Job 24-A: 69 70 July beginning balance 71 July costs: 72 Direct labor 73 Overhead (130%) 74 Total cost 75 76 Product unit cost: 77 $ 6,771 1,200 * pairs 78 79 80 Job 24-C: 81 82 July beginning balance 83 July costs: 84 85 86 Total cost 87 88 Product unit cost: 89 pairs = 90 91 92