THE FOLLOWING INFORMATION IS USED FOR QUESTIONS 8 9.

Test Company uses a normal, activity-based cost system to determine product cost. The following information is available from the accounting system.

Activity	Estimated cost	Cost driver	Estimated usage
Moving materials	$45,000	Inspection hours	1,800 inspection hours
Inspecting products	$16,200	Material moves	3,600 material moves

Test Company estimates that 6,120 direct labor hours will be used for the coming period.

During the period, Test Company completed Jobs 101 and 102 and reported the following actual amounts.

	Job 101	Job 102
Direct materials	$1,500	$1,250
Direct labor	$1,000	$600
Direct labor hours	250	120
Inspection hours	100	90
Material moves	80	110

8. Determine the total cost of Job 101.

Note: Give your answer using dollar signs and commas but no decimal points (cents).

Example: $12,345

9.

Determine the total cost of Job 102.

Note: Give your answer using dollar signs and commas but no decimal points (cents).

Example: $12,345