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 4,150 Lamp Kits @ $16.30 per kit.

9-Jan

4,200 sets of Lamp Kits were requisitioned.

17-Jan

Payroll of 600 Direct Labor Hours @ $9.50 per hour.

30-Jan

Payroll of 650 Direct Labor Hours @ $9.75 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

$1,275.00

Actual Fixed Manufacturing Overhead

$40,373.45

						Round to two places, $##.##
Cost of Direct Material Incurred in Manufacturing Job 2407					???
Cost of Direct Labor Incurred in Manufacturing Job 2407					???
Cost of Manufacturing Overhead Applied to Job 2407					???
Cost of manufacturing one lamp					???