What is the total amount left in the Work in Process account at the end of May?
George: DM: DL: FOH: Total:
Cost of a Manufactured Product - Job Costing System
uses the Job Order Cost system. ENYS CARNE TRURO DM S 2,100 1,850 S 800 DL 1,900 1,600 660 1,520 1,280 528 FOH 5,520$ 4,730 IS 1,988 TOTAL S
During May, Poldark incurs the following costs below. Poldark begins one job during the month of May (George) and completes the other three during the course of the month (Enys, Carne, and Truro). Factory Overhead is charged to jobs on the basis of $0.80 per dollar of direct labor hours. CARNE TRURO GEORGE ENYS S 590 S 1,540 S 1,100 DM 400 920 1,900 800 360 DL 1,520 640 288 736 FOH 4,960 7,540 TOTAL 9,310
Determine the total cost of each of the completed jobs in the space below: CARNE TRURO 2,260 x 0.8 = 1,808 ENYS 2,500 2,340 2,520 x 0.82016 DM 2,260 2,520 25,100 2,560 x 0.8 = 2,048 DL 2,016 2,048 FOH 1,808 656,876 6,948 TOTAL