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Stine Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,980 and two jobs in process: Job No. 429 $2,390, and Job No. 430 $1,590. During May, a summary of source documents reveals the following.
Job Number
Materials Requisition Slips
Labor Time Tickets
Stine Company applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost. Job No. 429 is completed during the month.
Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets.
Job Cost Sheets
Job No.
Beginning Work in Process
Direct Material
Direct Labor
Manufacturing Overhead
Total
$
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