Problem 1: Layette Properties (Job Order Costing)

Lafayette Properties started operations in March and builds customized houses. It uses Job Order Costing to assign costs to each house. Operating data for March and April are as follows:

Job	Started	Finished	Sold	Mfg. cost as of 3/31	Total Mfg. cost in April
H1	3/2	3/31	4/14	110,000
H2	3/10	4/25	4/30	75,000	18,600
H3	3/16	4/19	5/10	73,400	20,200
H4	3/25	5/1	5/9	48,000	57,300
H5	4/6	4/30	5/7		85,000
H6	4/11	5/21	Unsold		62,500
H7	4/18	5/20	5/22		43,000
H8	4/28	Unfinished			37,300

Compute:

1. a) Costs in WIP as of 3/31 (0.5 point)

2. b) Costs in FG as of 4/30 (0.5 point)

3. c) COGS for April (0.5 point)