Ozuna Company uses a job-order costing system with a plantwide predetermined overhead rate based on direct labor-hours. For job costing purposes, it uses an average direct labor wage rate of $20 per hour. The company has been struggling financially; accordingly, it has asked you to conduct a job profitability study beginning with a thorough critique of its existing cost system. To keep the scope of your project manageable, you have chosen a subset of 12 jobs from the many jobs completed by the company during the year. Your goal is to complete the table shown below and comment on the insights that it provides:

JobSalesDirect MaterialsDirect LaborApplied OverheadTotal Job CostGross Margin1$2,400jQuery224010594535917667292_1631460497074???2$5,400?????3$9,000?????4$1,450?????5$2,200?????6$7,000?????7$1,700?????8$1,600?????9$8,000?????10$4,100?????11$3,200?????12$2,800?????

Required:

1.Go to the tab titled "Direct Materials Requisitions.":

a.Using PivotTable, calculate the total direct materials cost for each of the 12 jobs.

b.What is the total direct materials cost for Jobs 5 and 11?

ExcelAnalytics_JobOrderCosting_PlantwidePredeterminedOverheadRates_Template 125% A E View Zoom Add Category nsert Table Chart Text Shape Media Comment Collaborate Format Organize PivotTable VLOOKUP Direct Materials Requisitions Direct Labor Summary Estimated MOH Job Profitability Waterfall Chart A B C D E Requisition # Department Job Cost W N - MR. Molding 1 $ 175.00 MR2 Molding 3 $ 188.00 MR3 Molding 8 $ 155.00 MR4 Molding 2 S 305.00 MR5 Molding 11 $ 160.00 MRE Molding 4 $ 168.00 00 MR7 Molding 5 $ 170.00 MR Molding 12 $ 210.00 10 MRS Molding 10 $ 148.00 11 MR10 Molding 9 $ 192.00 12 MR11 Molding 6 5 185.00 13 MR12 Molding 7 $ 144.00 14 MR13 Fabrication 2 $ 140.00 15 MR14 Fabrication 4 5 138.00 16 MR15 Fabrication 6 5 135.00 17 MR16 Fabrication 11 $ 129.00 18 MR17 Fabrication 1 $ 198.00 19 MR18 Fabrication 3 $ 134.00 20 MR19 Fabrication 12 $ 142.00 21 MR20 Fabrication 5 $ 136.00 22 MR21 Fabrication 7 $ 105.00 23 MR22 Fabrication 9 $ 131.00 24 MR23 Fabrication 8 $ 132.00 25 MR24 Fabrication 10 $ 119.00 26 MR25 Assembly 4 5 118.00 27 MR26 Assembly 7 5 80.00 28 MR27 Assembly 9 s 112.00 29 MR28 Assembly 12 $ 116.00 30 MR29 Assembly 11 $ 113.00 31 MR30 Assembly 2 S 115.00 32 MR31 Assembly 6 5 112.00 33 MR32 Assembly 10 $ 114.00 34 MR33 Assembly 1 S 169.00 (J SUM 5,106 AVERAGE 77.363636364 MIN 1 MAX $305.00 COUNTA 136