Ricardo Industries makes parking attendance apparel and has been in business for over 30 years. During September, Ricardo completed the following transactions.

Sept 1

Direct materials costing $59,400 were purchased on account.

3 Direct materials costing $26,850 were requested into production (all were used on Job A).

Indirect materials were purchased for cash, $22,830.

The company issued checks for the following manufacturing overhead costs: Utilities, $4,310; manufacturing insurance, $1,925; and repairs, $4,640

10 Direct materials costing $29,510 (all used on Job A) and indirect materials costing $6,480 were requested into production.

15 Recorded the following gross wages and salaries for employees: direct labor, $62,900 (all for Job A); indirect labor, $31,610; manufacturing supervision, $26,900; and sales commissions, $32,980.

Overhead was applied to production.

Manufacturing overhead costs were paid: utilities, $4,270; maintenance, $3,380; and rent, $3,250.

Direct materials costing $31,940 and indirect materials costing $9,260 were purchased.

27 Production requisitioned $28,870 of direct materials (Job A, $2,660; Job B, $8,400; Job C, $17,810) and $7,640 of indirect materials.

30 Recorded the following gross wages and salaries for employees: direct labor, $64,220 (Job A, $44,000; Job B, $9,000; Job C, $11,220); indirect labor, $30,290; manufacturing supervision, $28,520; and sales commissions, $36,200.

Factory overhead was applied to production.

Jobs A (58,840 units) and B (3,525 units) were completed and transferred to finished goods inventory. (Compute unit cost for each job).

Job A was shipped to the customer and the customer was billed for the sale. It is Ricardo's practice to charge 40% over cost to allow adequate gross profit to cover period costs and profit. The company uses a perpetual inventory system.

Adjusting entries for the following were recorded: $2,680 for depreciation, manufacturing equipment; $1,230 for property taxes for factory, payable at month end.