PROBLEM DATA Nutt Products manufactures screws and bolts made to customer specifications. During August, Nutt incurred the following manufacturing costs: direct materials, $28,019.00; direct labor, $15,276.75; and applied factory overhead, $9,854.50. The following data pertain to these costs SUMMARY OF DIRECT MATERIAL REQUISITIONS Dept. No. Job No Req. No. Quantity 8961 8962 8963 8961 8963 2,675 1 25 780 280 95 M71 2,945 Cost per Unit S 2.23 18.78 8.29 5.72 22.07 3.24 M66 M67 2 M69 M70 2 SUMMARY OF DIRECT LABOR TIME TICKETS Rate per Hour $7.25 7.25 8.75 7.25 8.75 7.25 Dept. No. Job No. Ticket Nos. Hours 8961 1056-1166 770 8962 1167-1173 8962 2121-2130 89631174-1189 178 89632131-2134 8964 1190-1230 945 50 92 2 2 The overhead application rates are $4 per direct labor hour for Dept. 1 and 175% of direct labor cost for Dept. 2. Nutt had no beginning work in process for August. Job 8958, which cost $14,190.18 to manufacture, was completed in July and was sold on account in August for $19,000. The job cost sheet for this job is shown on page 103. Of the jobs begun in August, Job 8961 was completed and sold on account for $24,000, Jobs 8962 and 8964 were completed but not sold, and Job 8963 was still in process. REQUIREMENT As cost accountant for this company, you have been asked to prepare job cost sheets for each of the four jobs started in August. Review the printed worksheet called JOB that follows these requirements