Scottsdale Heavy Equipment Repair, Inc. offers complete refurbishment services for construction equipment, on a job order basis.

The following information reflects its jobs completed in September of the current year.

Raw Materials Purchases $16,000

Factory Payroll Cost $15,400

Overhead Costs Incurred:

Indirect Materials $ 5,000

Indirect Labor $ 3,500

Other Factory Overhead $ 9,500

The Companys predetermined overhead rate is 150% of Direct Labor cost. Costs allocated to the three jobs worked on during September follow.

Job401 Job402 Job403

In-Process Balances, August 31

Direct Materials $3,600

Direct Labor 1,700

Applied Overhead 2,550

Costs During September

Direct Materials 3,550 $3,500 $1,400

Direct Labor 5,100 6,000 800

Applied Overhead ? ? ?

Status on September 30 Finished Finished In-Process

(Sold) (Unsold)

1. Determine the total cost of August 31 inventory of jobs in-process.

2. Determine the total cost of Direct Materials used during September.

3. Determine the total cost of Direct Labor used during September.

4. Determine the total cost of Factory Overhead incurred and applied during September.

5. Determine the total cost of each job as of September 30.

6. Prepare a Manufacturing Statement for September.