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Job Order Costing Problems Problem 1: Dalton Manufacturing uses a job order costing system. On May 1, the company had a balance in the Work in Process Inventory account of $3200 (all direct materials). There were two jobs in process--Job 429 with DM of $2000 and Job 430 with DM of $1200. During the month of May, the following costs were incurred Job Number 29 30 31 ieneral Use (MO) otals Materials $2,500 3.500 4.400 800 $11,200 Labor $2.400 3.000 7.600 1,200 $14.200 Dalton applies overhead at the rate of 90% of Direct Labor Cost. Job 429 was completed during the month Required 1. Prepare journal entries to record the requisitioning of direct materials, the labor costs, and the assignment of manufacturing overhead to jobs. Also record the completion of Job 429 2. Prepare the job cost sheets and prove the agreement of Work in Process with the job cost sheets