PearCo received a new order (Job No. A-143) to make 4 Wooden Cargo Crate on 13/07/20, the following information are available:

1. The order (or job) requires 12 pieces of 2x4 cardboard sheet, each cost $3.00 and 20 pieces of 1x6 cardboard sheet, each cost $4.00.

2. One labour, I.M started working at 0800 hours and finished the order at 1600 hours. The labour is paid $11.00 per hour.

3. At the beginning of the year, PearCo estimated that 160,000 direct-labour hours are required to complete all the Orders or Jobs the company will receive throughout the coming year. The Company also estimated that it will incur a total fixed manufacturing overhead cost of $400,000 for the coming year, and $1.50 of variable manufacturing overhead cost per direct-labour hour.

Required: Prepare a Job-cost Sheet for PearCo for Job No. A-143.