Sheds, Inc. designs and builds sheds and outbuildings for individual customers. The company uses a job cost system and treats each customer's order as a separate job.

At the beginning of June the company had the following raw material inventory: $600

At the beginning of June the company had the following work-in-process inventories: Job 21 $11,000 Job 25 $8,000

During June, the following activities took place: 1. Started jobs 26 and 27. 2. Purchased raw materials in June: $10,000

Requisitioned(or used) the following raw materials to the specific jobs: Job 21 $2,000 Job 25 $3,000 Job 26 $1,000 Job 27 $1,750

3. Incurred June manufacturing payroll: Direct Labor Job 21 $700 Job 25 $1,500 Job 26 $900 Job 27 $1,500 Indirect labor $400

4. Incurred additional manufacturing overhead costs for June: Production equipment rent $900

Manufacturing supplies purchased and used $700

Factory utilities $400

5. Applied manufacturing overhead using a predetermined rate based on predicted annual overhead and predicted annual direct material cost as follows:

Predicted Annual Overhead $28,800 Predicted Annual Direct Material cost $96,000

6. Completed jobs 25 and 27.

7. Customer for Job 25 picked up completed job and was billed the following:

Job 25 16,000

8. The company had the following monthly period costs that they incurred:

Sales commissions $500 Administrative salaries $1,600

9. Develop a Column chart using the Excel Chart feature below showing the three product costs that were put into the jobs in June.