Service Cost Flows Vente Marketing, Ltd., produces television advertisements for businesses that are marketing products in the western provinces of Canada. To achieve cost control, Vente Marketing uses a job cost system similar to that found in a manufacturing organization. It uses some different account titles:

Account	Replaces
Videos-in-Process	Work-in-Process
Video Supplies Inventory	Manufacturing Supplies Inventory
Cost of Videos Completed	Cost of Goods Sold
Accumulated Depreciation, Studio Assets	Accumulated Depreciation, Factory Assets
Studio Overhead	Manufacturing Overhead

Vente Marketing does not maintain Raw Materials or Finished Goods Inventory accounts. Materials, such as props needed for videos, are purchased as needed from outside sources and charged directly to Videos-in-Process and the appropriate job. Videos are delivered directly to clients upon completion. The April 1, balances were as follows:

Video Supplies		$1,300
Videos-in-Process		2,000
Studio Overhead		250	underapplied

During April, Vente Marketing completed the following production transactions: 1. Purchased video supplies costing $1,830 on account. 2. Purchased material for specific jobs costing $30,000 on account. 3. Incurred direct labor costs of $65,000 and indirect labor costs of $3,100. 4. Used production supplies costing $1,150. 5. Recorded studio depreciation of $6,500. 6. Incurred miscellaneous payables for studio overhead of $2,100. 7. Applied studio overhead at a predetermined rate of $21 per studio hour, with 520 studio hours. 8. Completed jobs costing $103,000 and delivered them directly to clients. (a.) Prepare "T" accounts showing the flow of costs through all service accounts and Cost of Videos Completed.

Videos-in-Process
Bal.	2,000	Answer
	Answer	Answer
	Answer	Answer
	Answer	Answer

Other Payables
	Answer	Answer
	Answer	Answer

Cost of Videos Completed
	Answer	Answer
	Answer	Answer
	Answer	Answer

Videos Supplies Inventory
Bal.	1,300	Answer
	Answer	Answer

Studio Overhead
Bal.	250	Answer
	Answer	Answer
	Answer	Answer
	Answer	Answer
	Answer	Answer

Accounts Payable
	Answer	Answer
	Answer	Answer

Wages Payable
	Answer	Answer
	Answer	Answer

Accumulated Depreciation-Studio Assets
	Answer	Answer
	Answer	Answer

(b.) Calculate the cost incurred as of the end of Apirl for the incompete jobs still in process. $Answer