Victoria Industrial Pte Ltd uses a job-order costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labour hours. At the beginning of the year, the company estimated manufacturing overhead for the year would be $240,000 and direct labour hours would be 8,000. The following information pertains to April of the current year:

Job 10. Job 11 Job 12, total

Work-in-process, 1 April $16,000 $26,000 $38,000 $80,000

April production activity

: Materials requisitioned. $4,000 $4,800 $7,200. $16,000

Direct labour cost. $2,400 $3,600 $4,000 $10,000

Machine hours 400 700 900 2,000

The direct labour cost per hour is $20. Actual manufacturing overhead cost incurred in April was $18,000. Required: (a) Determine the accumulated total costs of each job as at 30 April.