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I. Prepare a brie jo direct materials and direct labor costs during U applied overhead at this point or to total the costs.) 2 Calculate the overhead applied to each job during October. 3. Calculate the balance in Work in Process on October 31. 4. What is the price of Job 877? E 4 Exercise 5-38 Balance of Work in Process and Finished Goods, Cost of Good s S Derry Company uses job-order costing. At the end of the month, the following informa gathered: Sold? Total Cost $1,600 1,240 780 2,300 4,150 350 Complete? Job # 301 302 303 Yes YesYes No Yes Yes 305 YesNo NoYes 308 620 1,200 515 310 NoNo The beginning balance of Finished Goods was $300, consisting of Job 300 which was not sole by the end of the month. Required: 1. Calculate the balance in Work in Process at the end of the month. 2. Calculate the balance in Finished Goods at the end of the month. 3. Calculate Cost of Goods Sold for the month. Exercise 5-39 Job-Order Cost Sheets, Balance in Work in Process and Finished Goods Golding Company, a job-order costing firm, worked on three jobs in July. Data are as follows Job 106 $21,310 Job 107 Job 108 Balance, July I Direct materials Direct labor Machine hours SO $10,450 $12,300 $16,150 S16,000 S12,200 $24,000 1,000 500 300 Overhead is applied to jobs at the rate of S16 per machine hour. By July 31, Jobs 106 and 108 were completed. Jobs 102 and 106 were sold. Job 107 remained in process. On July 1, the balance in Finished Goods was $49,000 (consisting of Job 102 for S25,600 and Job 104 for S23,400)