Valley Water Slides
Valley Water Slides Makes Custom Water Slides

Valley Water Slides
Valley Water Slides makes custom water slides for hotels. On September 1, three jobs were in process: Jobs 812, 813, and 814. Two more jobs, Jobs 815 and 816, were started during September. By September 30, Jobs 812, 814, and 816 were finished. The following data were collected: $\begin{array}{lrrrrr}&\text { Job } 812&\text { Job } 813&\text { Job } 814&\text { Job } 815&\text { Job } 816\\9 / 1 \text { Balance } & \$ 615 & \$ 830 & \$ 945 & --- & --- \\\text { Direct Materials } & 750 & 235 & 1,280 & \$ 200 & \$ 915 \\\text { Direct Labour } & 420 & 115 & 560 & 320 & 875\end{array}$ Overhead is applied at the rate of 120% of direct labour cost. Jobs are sold at cost plus 60%. Selling and administrative expenses for September totalled $2,950. By September 30, Jobs 812 were 816 are sold, but the customer who ordered Job 814 cancelled the order so the slide is still in the warehouse.
-Refer to Valley Water Slides. What is the Cost of Goods Sold for September?

A) $3,575.00
B) $5,129.00
C) $5,720.00
D) $8,206.40