SnoBlo Company manufactures a variety of gasoline-powered snow blowers for discount hardware and department stores. SnoBlo uses a job cost system and treats each customers order as a separate job. The primary snow blower components (motors, chassis, and wheels) are purchased from three different suppliers under long-term contracts that call for the direct delivery of raw materials to the production floor as needed. When a customers order is received, a raw materials purchase order is electronically placed with suppliers. The purchase order specifies the scheduled date that production is to begin as the delivery date for motors and chassis; the scheduled date production is to be completed is specified as the delivery date for the wheels. As a consequence, there are no raw materials inventories; raw materials are charged directly to Work-in-Process upon receipt. Upon completion, goods are shipped directly to customers rather than transferred to finished goods inventory. At the beginning of July SnoBlo had the following work-in-process inventories:

Job 365	$40,000
Job 366	29,800
Job 367	30,600
Job 368	17,000
Total	$117,400

During July, the following activities took place: Started Jobs 369, 370, and 371. Ordered and received the following raw materials for specified jobs:

Job	Motors	Chassis	Wheels	Total
366	$-	$-	$1,600	$1,600
367	-	-	2,400	2,400
368	-	-	3,050	3,050
369	28,000	10,000	2,100	40,100
370	18,000	7,000	1,800	26,800
371	17,000	7,200	-	24,200
Total	$63,000	$24,200	$10,950	$98,150

Incurred July manufacturing payroll:

Direct labor
Job 365	$2,450
Job 366	7,600
Job 367	6,500
Job 368	8,300
Job 369	5,850
Job 370	5,050
Job 371	3,000
Total	38,750
Indirect labor	6,850
Total	$45,600

Incurred additional manufacturing overhead costs for July:

Manufacturing supplies purchased on account and used	$5,700
Depreciation on factory fixed assets	11,800
Miscellaneous payables	9,500
Total	$27,000

Applied manufacturing overhead using a predetermined rate based on predicted annual overhead of $405,000 and predicted annual direct labor of $450,000. Completed and shipped Jobs 365 through 370. Required Prepare a complete analysis of all activity in Work-in-Process (including job sheets), reconciling from the beginning to the ending balances. Note: Do not use a negative sign with any of your answers.

	Job 365	Job 366	Job 367	Job 368	Job 369	Job 370	Job 371	Total
Beg. bal.	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Cur. costs:
Dir. mat.	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Dir. lab.	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Mfg. OH*	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Total cost	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer

Work in Process
Beg. Bal.	Answer
DM	Answer
DL	Answer
OH	Answer
Less completed jobs	Answer
End. Bal.	Answer