Work-in-Process Inventory for Carston Incorporated at the beginning of the year was a single job, Job T1143 Job # Direct Materials T114 $ 38,500 Direct Labor $ 19,750 The company's budgeted costs for the year are as follows: Budgeted overhead Variable Indirect materials Indirect labor Employee benefits Fixed Supervision Depreciation Total Budgeted direct labor dollars Rate per direct labor dollar Job # T114 Materials $3.400 Overhead $ 32,250 Other $ Total $ 90,500 $ 75,000 63,000 31,500 The company's actual costs incurred during the year are as follows: Incurred by Jobs Labor $11.400 16,500 18,500 $ 204,500 $ 102,250 Total $14.800 200%

Work-in-Process Inventory for Carston Incorporated at the beginning of the year was a single job, Job T114 The company's budgeted costs for the year are as follows: The company's actual costs incurred during the year are as follows: Work-in-Process Inventory for Carston Incorporated at the beginning of the year was a single job, Job T114 The company's budgeted costs for the year are as follows: The company's actual costs incurred during the year are as follows