At the end of June, the job cost sheets at Ace Roofers show the following costs accumulated on three jobs.
At June 30
Direct materials
Direct labor
Overhead applied
Job 5
$ 18,600
11,600
5,800
Job 6
$ 34,800
17,800
8,900
Job 7
$ 28,800
24,600
12,300
Additional Information
a. Job 5 was started in May, and the following costs were assigned to it in May: direct materials, $7,800; direct labor,
$3,600; and applied overhead, $2,700. Job 5 was finished in June.
b. Job 6 and Job 7 were started in June; Job 6 was finished in June, and Job 7 is to be completed in July.
c. Overhead cost is applied with a predetermined rate based on direct labor cost. The predetermined overhead rate
did not change across these months.
Required:
1. What is the total cost of direct materials requisitioned in June?