Wildhorse Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances:

Raw materials		$10,880
Work in process		73,101
Finished goods		34,010

Work in process consisted of the following jobs:

		Job 22		Job 24		Job 25
Direct materials		$6,880		$5,760		$5,330
Direct labour		11,660		10,220		10,550
Applied overhead		8,162		7,154		7,385
Total		$26,702		23,134		$23,265
Number of units		20		40		30

Finished goods consisted of Job 23, with the following costs:

		Job 23
Direct materials		$9,100
Direct labour		14,650
Applied overhead		10,260
Total		$34,010
Number of units		50

Shown below are the direct cost data related to jobs started in October:

		Job 26		Job 27		Job 28		Total
Direct materials		$5,750		$6,220		$4,660		$16,630
Direct labour		$12,430		$10,370		$6,560		$29,360
Number of units		20		30		20

Other information:

1.

Direct materials and direct labour added to beginning work in process in October were as follows:

		Job 22		Job 24		Job 25		Total
Direct materials		$1,280		$680		$1,670		$3,630
Direct labour		3,330		5,000		6,110		14,440

2.

Overhead is applied at a predetermined rate based on the direct labour cost.

3.

Actual expenses for October were as follows:

Supervisory salaries		$6,660		Supplies (factory)		$2,330
Factory rent		5,550		Selling expenses		9,440
Depreciation (machines)		5,550		Property tax and insurance		2,500
Indirect labour		4,440		CPP, EI, and other benefits*		4,660

* 80% of employer contributions and benefits relate to factory personnel.

4.

Purchases of direct materials (raw materials) during October amounted to $31,640. Indirect materials (supplies) are handled in a separate account.

5.

Only Jobs 27 and 28 are still in process at closing on October 31. Finished goods consisted only of Job No. 25 at month end.

6.

Wildhorse writes off any under- and over-applied overhead to Cost of Goods Sold in the month in which it is incurred.

1.Calculate the predetermined overhead rate used by Wildhorse to apply overhead to jobs.

2,Calculate the unit cost of Job No. 24 in October.

3.Calculate the October 31 balances for the following inventory accounts.

1.		Raw Materials		$enter a dollar amount
2.		Work in Process		$enter a dollar amount
3.		Finished Goods		$enter a dollar amount

4.

What is the cost of goods manufactured in October?