Overhead is charged to production at 75% of direct materials cost. Jobs 235, 237, and 238 were completed during June and transferred to finished goods. Jobs 235 and 238 have been delivered to customers. Actual manufacturing overhead was equal to manufacturing overhead applied. There were no Finished Goods inventories at the beginning of June.

The Lee Work in Process Job $2,050 $1,450 $1,050 $1,140 $1,600 $2,200 $1,300 $2,350 verheed is char e to roduc or 75K direct mate als co st obs 2 s, 23 and 2 e were completed during Ju e and transferred to finished goods. Jobs 235 and 238 have Lee's Work in Process inventory balance on June 30 was: $5,345 O $10855 O $4,490 O $5.505