The Data:

2. Complete thejob Dost sheets provided below for the month 0! June: Job 21 Job 25 Job 25 Job 2? Beginning Balance $10,000 $?,000_00 Current costs: Direct materials $1,500 $2,000 $1,250.00 $1,600.00 Direct Labor $600 1,200 800 1,400 Applied warhead Total Sheds, Inc. designs and builds sheds and outbuildings for individual customers. The company uses ajob cost system and treats each customefs order as a separate job. At the beginning ofJune the company had the following raw material inventory: $600 At the beginning ofJune the company had the following work-in-process inventories: Job 21 $10,000 Job 25 $7,000 During June, the following activities took place: 1. Started jobs 26 and 2?. 2. Purchased raw materials in June: $8,000 Requisitioned[or used} the following raw materials to the specic jobs: Job 21 $1,500 Job 25 $2,000 Job 26 $1,250 Job 2? $1,600 3. Incurred June manufacturing payroll: Direct Labor Job 21 $600 Job 25 $1,200 Job 26 $800 Job 2? $1 ,400 Indirect labor $500 4. Incurred additional manufacturing overhead costs for June: Production equipment rent $?00 Manufacturing supplies purchased and used $600 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 $31,500 Predicted Annual Direct Material cost $90,000 6. Completed jobs 21 and 26. ?. Customer for Job 21 picked up completed job and was billed the following: Job 21 15,000 8. The company had the following monthly period costs that they incurred: Sales commissions $400 Administrative salaries $1,100