redetermined Overhead Rate, Application of Overhead to Jobs, Job Cost

On April 1, Sangvikar Company had the following balances in its inventory accounts:

Materials Inventory	$12,580
Work-in-Process Inventory	21,040
Finished Goods Inventory	8,920

Work-in-process inventory is made up of three jobs with the following costs:

Job 114	Job 115	Job 116
Direct materials	$2,411	$2,651	$4,518
Direct labor	1,840	1,600	4,200
Applied overhead	920	800	2,100

During April, Sangvikar experienced the transactions listed below.

1. Materials purchased on account, $28,880.
2. Materials requisitioned: Job 114, $16,350; Job 115, $11,790; and Job 116, $5,120.
3. Job tickets were collected and summarized: Job 114, 140 hours at $11 per hour; Job 115, 210 hours at $15 per hour; and Job 116, 100 hours at $19 per hour.
4. Overhead is applied on the basis of direct labor cost.
5. Actual overhead was $4,630.
6. Job 115 was completed and transferred to the finished goods warehouse.
7. Job115wasshipped,andthecustomerwasbilledfor125percentofthecost.

Calculate the ending balance for each job as of April 30. When required, round your answers to the nearest dollar. Use your rounded answers in subsequent computations, if necessary.

	Ending Balance
Job 114	$
Job 115	$
Job 116	$