Prull Company, a job-order costing firm, worked on three jobs in July. Data are as follows:

	Job 86	Job 87	Job 88
Balance, July 1	$21,380	$6,170	$0
Direct materials	$10,410	$12,350	$16,140
Direct labor	$16,050	$12,300	$24,040
Machine hours	510	290	1,020

Overhead is applied to jobs at the rate of $17 per machine hour. By July 31, Jobs 86 and 88 were completed. Jobs 82 and 86 were sold. Job 87 remained in process. On July 1, the balance in Finished Goods was $48,960 (consisting of Job 82 for $25,610 and Job 84 for $23,350).

Prull prices its jobs at cost plus 30%. During July, variable marketing expenses were 4% of sales, and fixed marketing expenses were $1,980; administrative expenses were $4,850. (Round all amounts to the nearest dollar.)

	Required:
1.	Prepare job-order cost sheets for all jobs in process during July, showing all costs through July 31.
2.	Calculate the balance in Work in Process on July 31.
3.	Calculate the balance in Finished Goods on July 31.
4.	Calculate Cost of Goods Sold for July.
5.	Calculate operating income for Prull Company for the month of July.