P3-On May 31, the inventory balances of Tog Designs, a manufacturer of high- quality childrens clothing, were as follows: 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 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. 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.

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

3. Determine the ending inventory balances.

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.