Windham Manufacturing Company Employs Job Costing to Account for Its

Windham Manufacturing Company employs job costing to account for its costs. There are three production departments, and separate departmental overhead application rates are employed. All jobs generally pass through all three production departments. Data regarding the hourly direct labor rates, overhead application rates, and three jobs on which work was done during the month appear below. Job 611 and Job 613 were completed during the current month, Job 612 was still in process. (CIA Examination adapted)
$$\begin{array} { l c c } & \text { Direct } & \text { Manufacturing overhead application } \\\text { Production Dept } & \text { Labor Rate } & \text { rate } \\\text { Cutting } & \$ 14.00 & 40 \% \text { of direct materials } \\\text { Machining } & \$ 20.00 & \$ 10.06 \text { per machine hour } \\\text { Assembly } & \$ 22.00 & 80 \% \text { of direct labor cost }\end{array}$$
$\begin{array}{lrrr}&\text { Job } 611 & \text { Job } 612 & \text { Job } 613\\\text { Beginning WIP } & \$ 52,500 & \$ 16,200 & \$-0- \\\text { Direct materials: } & \\ \text { Cutting } & 50,000 & 32,000 & 76,000 \\\text { Machining } & 4,000 & 7,000 & 19,000 \\\text { Assembly } & -0- & -0- & -0-\\\text { Direct labor hours: }\\\text { Cutting } & 500 & 400 & 600 \\\text { Machining } & 800 & 750 & 850 \\\text { Assembly } & 1,100& 1,200& 3,500\\ \text { Machine hours: }\\\text { Cutting } & -0- & -0- & -0- \\\text { Machining } & 2,200 & 1,800 & 3,400 \\\text { Assembly } & 500 & 800 & 750 \end{array}$
Required:
(a) Compute the completed costs of Job 611 and Job 613.
(b) Compute the value of the Work-in-Process Inventory at the end of the month.