Job Order Costing
John and Sam went to college together, and both majored in computer science. A few years ago, they formed a computer company called Synergy, Inc. Synergy Inc. is a manufacturer of enterprise management systems. Assume that the company has a division that does custom jobs for large clients. Production costs are accounted for using a job cost system. Suppose that at the beginning of the month, raw materials inventory totaled $9,000, manufacturing supplies amounted to $2,800, and two jobs were in process Job 455 with assigned costs of $14,750 and Job 456 with assigned costs of $4,800, and there were no finished goods inventories. There was no under-applied or over-applied manufacturing overhead on the first day of the month.
The following information summarized the month's manufacturing activities:
Synergy purchased raw material costing $60,000 on the account. Synergy purchased manufacturing supplies costing $10,000. The manager process requisitioned materials for the various jobs in the process. The requisitioned material needed to complete Job 456 was $3,200. Synergy started two new jobs and assigned those numbers 457 and 458. The requisitioned direct materials for 457 was $16,000, and 458 was $13,500.
Direct labor costs for the month were incurred at a rate of $15.00 per hour. Job 455 needed 700 hours. Job 456 needed 1,650 hours. Job 457 needed 2,000 hours. Job 458 needed 960 hours.
Manufacturing supplies used for the month totaled $7,500. Synergy recognized depreciation on factory assets of $6,000. The company incurred a miscellaneous manufacturing overhead cost of $20,750 on the account. The company applied manufacturing overhead at a rate of $7.00 per direct labor hour. The following jobs were completed in the month: Jobs 455, 456, and 457. The following jobs were delivered to customers: Jobs 455 and 456.
Required
4. Prepare in good form a Statement of Costs of Goods Manufactured for the month.
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