To keep records of the actual cost of a special order job, a Job Order Cost System has been developed.
Overhead is applied at the rate of 50% of the direct labor cost.
Job Order Costing Section
On January 1, 20x2, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The
job called for 4,000 customized lamps. The following set of transactions occurred from
January 5 until the job was completed:
	5-Jan	Purchased 4,125 Lamp Kits @ $16.65 per kit.
	9-Jan	4,175 sets of Lamp Kits were requisitioned.
	17-Jan	Payroll of 630 Direct Labor Hours @ $9.80 per hour.
	30-Jan	Payroll of 680 Direct Labor Hours @ $10.05 per hour.
	30-Jan	3,990 lamps were completed and shipped. All materials requisitioned were
		used or scrapped, and are a cost of normal processing.
	Month End Overhead Information
	Actual Variable Manufacturing Overhead				$ 1,493.40
	Actual Fixed Manufacturing Overhead				$ 41,123.45
							Round to two places, $##.##
	Cost of Direct Material Incurred in Manufacturing Job 2407
							$ 832.50	{13.01}
	Cost of Direct Labor Incurred in Manufacturing Job 2407
							$ 13,008.00	{13.02}
	Cost of Manufacturing Overhead Applied to Job 2407
								{13.03}
	Cost of manufacturing one lamp
							$ 29,095.00	{13.04}