Sweet Bakery Case - Part 2 - 50 points. Sweet Wave was able to secure some large orders to supply bakery goods for 2 special events, G52 and R5. Both of these projects will require special order cakes. Sweet Wave decided to use a job cost system to produce the cakes. The following information relates to G52 and R5 for 20X6. December 2: Raw materials were requisitioned from the companys inventory for $5,061 December 8: Raw materials were requisitioned for $1,059 December 14: Raw materials were requisitioned for $3,459. In each instance, two- thirds (2/3) of these materials were for G52 and the rest for R5. Payroll: Time worked on these two projects were recorded electronically by employees. The total amount of hours worked on the projects were as follows: 6 employees that are paid $16.50 per hour worked 18 hours on both projects. The time tickets were dated December 3, December 9, and December 15. On each of those days, 6 labor hours were spent on these jobs, two-thirds (2/3) for G52 and the rest for R5. Sweet Wave Bakery has decided to allocate overhead based on the machine hours. The expected machine hour use for the year is 2,112 hours, and the anticipated overhead costs are $840,576 for the year. The machines were used by workers on projects R5 and G52 on December 3, 9, and 15. Six machine hours were used for project R5 (2 each day), and 8.5 machine hours were used for project G52 (2.5 the first day and 3 each of the other days). Both of these special orders were completed on December 15, producing 237 pies for G52 and 142 pies for R5.

JOB COST SHEET		Sweet Wave Bakery
Job Number G52			Quanity	237 units
Item Special Order Parts			Date Requested	Dec. 2
			Date Completed	Dec. 15
	Direct	Direct
Date	Materials	Labor	Manufacturing Overhead
			Hours	Rate	Amount
2-Dec
3-Dec
8-Dec
9-Dec
14-Dec
15-Dec
Cost Summary:
	Direct Materials
	Direct Labor
	Manufacturing Overhead
Total Cost
Unit Cost