Plainview Paving Contractors $($PPC$)$ is a rapidly growing, recently established company that has not been profitable despite increases in sales. It has hired you as a consultant to find ways to improve profitability. You believe that the problem results from poor cost control and inaccurate cost estimation on jobs. The company has essentially no accounting system from which to collect data. You are able, however, to piece together the following information for April:

Production

Completed Job $33.$

Started and completed Job $41.$

Started Job $42.$

Inventory Values

Work$-$in$-$process inventory $($excluding applied overhead$)$:

$\backslash$table$[[$March $31$: Job $33,$$$8,340$