Problem 4-27 Bramble, Ltd. produces decorative lamps in several styles and finishes. The company uses a job order costing system to accumulate product costs. Because much of the production process is automated, Bramble, Ltd. has selected machine hours as its overhead application base. In April, Bramble, Ltd. worked on four jobs. Jobs 78 and 79 were started in March and completed and delivered to customers in April. Job 80 was started and finished in April, and at the end of April, the lamps from the job were in the warehouse. Job 81 was started but not completed at the end of April. 78 79 80 Costs in March $27,000 $13,000 $37,200 $1,800 $52,640$1,120 940 MH20 MH Direct labor Overhead Machine hours Costs Added in April Direct materials Direct labor Machine hours $6,600 $9,700 $9,000 $10,000 $25,000 $19,000 $900 60 MH 700 MH 700 MH 18 MH (a) Calculate the total manufacturing cost for April, Total manufacturing cost (b) Calculate the total cost of each of the four jobs as of the end of April Job 78 Job 79 Job 80 Job 81 Total Cost $