Reference no: EM132661430

Job order costing system

At the beginning of January there were three jobs in process: Job 1, Job 2, and Job 3. No further jobs had been started during the month, and Job 3 was completed.

Work-in-process report for the month.

Job number                      Job 1                Job 2             Job 3

January 1 balance         $1,020              $3,000         $4,500

Added in January:

Direct materials            2,500                 1,500          6,080

Direct labour                  1,155                945             ?

Manufacturing overhead      ?                         ?          ?

Direct labour hours worked in January 55        45           85

Total manufacturing overhead of $13,690.

Manufacturing overhead based on direct labour hours.

Problem 1: What was the ending work-in-process for January?