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The job cost sheet for 1,000 units of toy trucks is: Job Number 555 Date Started 4/13 Date Completed 6/18 Raw Materials Direct Labor Date

The job cost sheet for 1,000 units of toy trucks is:

Job Number 555

Date Started 4/13

Date Completed 6/18

Raw Materials

Direct Labor

Date

Type

Cost

Qty.

Amount

Cost

Hours

Amount

4/13

565

$3

1,000

$3,000

$18

20

$360

5/24

889

1

4,000

4,000

12

10

120

6/18

248

2

1,000

2,000

15

100

1,500

Totals

$9,000

130

$1,980

Total direct materials

$9,000

Total direct labor

1,980

Overhead (130 direct labor hours @ $10/hour)

1,300

Total Job Cost

$12,280

All of the materials for the job were purchased on 4/10. The batch of 1,000 toy trucks is sold on 7/10.

What are the costs of this job order in the raw materials account, the work-in-process account, the finished goods account, and the cost of goods account on 4/30, 5/31, 6/30 and 7/31?

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