The following information was taken from the job cost sheet for Job 101 for Milanello

Manufacturing:

Date started: April 5, 2018 Date completed: May 21, 2018 Date Direct Direct Factory Materials labour Overhead 05-04 E3,000 15-04 1900 E450 17-04 $1,500 22-04 E1,350 E675 01-05 E1,500 21-05 E600 E300 Job 101 was sold on account on May 25, 2018, for 160 per cent of its cost