Reference no: EM132983821

At the beginning of April, the company has one job, job number 304, in progress from the previous month. This job is for an order of 20 large, deluxe doghouses. As of April 1, $3,072.00 of direct materials have been used, $2,880.00 of direct labor have been charged to the job and $288.00 of overhead was applied to the job. Click on the link below to get more detail on job number 304.

• During April, In the Doghouse received an order for 12 small, deluxe doghouses. This is job number 401 and was completed by the end of the month.
• Another order was received during the month, job 402, for 16 medium, standard doghouses. At the end of April, job 402 was still in process. $710.4 of direct materials has been used, $576 of direct labor has been charged to the job, and overhead was applied to job 402 using the predetermined overhead rate of 10% of direct labor cost.

Problem 1: What is the balance in Work in Process on April 1?

Problem 2: What is the balance in Work in Process on April 30?