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Question - Brandt Company produces unique metal sculptures. On September 1, three jobs were in process with the following costs:
Job 35
Job 36
Job 37
Direct materials
$300
$280
$475
Direct labor
350
700
1,050
Applied overhead
420
392
665
During the month of September, two more jobs were started, Jobs 38 and 39. Materials and labor costs incurred by each job in September are as follows:
Materials
Direct Labor
$400
150
200
260
Job 38
800
650
Job 39
760
Jobs 36 and 39 were completed and sold by September 30
Required -
1) What are the total costs for each job (35-39) and in total during September?
2) What are the WIP & COGS balances as of September 30?
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