Quartz Products started and finished job no. C19 during June. The job required $15,000 of direct material and 75 hours of direct labour at $12 per hour. The predetermined overhead rate is $16 per direct labour hour.

During June, direct materials requisitions for all jobs totaled $149,000; the total direct labour hours and cost were 6,200 hours at $12 per hour; and the total cost of jobs completed was $337,500. All of these figures include data that pertain to job no. C19.

REQUIRED:

A. journal entries that summarize June's total activity.

B. Determine the cost of job no. C19.