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Tom Smith has two jobs to complete on Friday May 11, 20XX. He arrives at the workshop at 8.30 am and spends 30 minutes on

Tom Smith has two jobs to complete on Friday May 11, 20XX. He arrives at the workshop at 8.30 am and spends 30 minutes on administration tasks. Direct labour is charged at $30 and applied overhead is $38 per hour.

The job for Mr Brown takes five hours including one hours travelling time. He installs a new hot water service which has a material cost of $900.

On the way to his next job for Mrs Jones he spends 30 minutes travelling and 30 minutes having lunch then spends three hours finding and fixing leaks in the internal piping. He uses one metre of copper piping at a cost of $50 and some tape, soldering material and oxy acetylene gas.

All materials came from inventory and Tom returned to the workshop after completing the Jones job. It took one hour to drive back to the workshop.

Complete the daily job sheet and the job cost forms for each job:

Pauls Plumbing Services Job Sheet

Employee:

Tom Smith

Date

11/05/20XX

Start/finish

Job Name

Task

Client

Admin hours

Direct labour hours

Pauls Plumbing Services Job cost form

Date

11/05/20XX

Refer to form

Direct labour

Direct material

Applied overhead

Total

Hrs

Rate

Total

Qty

Cost per unit

Total

Basis

Qty

Rate

Total

Pauls Plumbing Services Job cost form

Date

11/05/20XX

Refer to form

Direct labour

Direct material

Applied overhead

Total

Hrs

Rate

Total

Qty

Cost per unit

Total

Basis

Qty

Rate

Total

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2

Reconcile the purchase orders with invoices and complete the table.

Purchase orders

Date

Order ref

Amount

25/10/XX

C6851

$3,045

27/10/XX

C6862

$1,455

27/10/XX

C6869

$2,250

29/10/XX

C6872

$3,225

Invoice reference number C6851 is due on 30/11/XX, C6862 on 26/11/XX, C6869 on 26/11/XX and C6872 on 24/11/XX.

Purchase orders

Invoice details

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