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The Job Cost Sheet for 1,000 Units of Toy Trucks

Question 19

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The job cost sheet for 1,000 units of toy trucks is:  Job Number 555 Date Started 4/13 Date Completed 6/18\begin{array}{|ll|}\hline\text { Job Number } 555\\\hline \text { Date Started } & 4 / 13 \\\hline \text { Date Completed } & 6 / 18\\\hline \end{array}

\quad \quad \quad \quad \quad \quad  Raw Materials \text { Raw Materials }\quad \quad \quad \quad \quad \quad \quad \quad \quad  Direct Labor  \text { Direct Labor }
 Date  Type  Cost Qty.  Amount  Cost Hours  Amount 4/13565$31,000$3,000$1820$3605/2488914,0004.00012101206/1824821,0002,000151001.500 Totals $9,000130$1,980\begin{array}{|r|r|r|r|rr|r|}\hline\text { Date } & \text { Type } & \text { Cost Qty. } & \text { Amount } & \text { Cost Hours } & \text { Amount } \\\hline 4 / 13 & 565 & \$ 31,000 & \$ 3,000 & \$ 18 & 20 & \$ 360 \\\hline 5 / 24 & 889 & 14,000 & 4.000 & 12 & 10 & 120 \\\hline 6 / 18 & 248 & 21,000 & \underline{2,000} & 15 & \underline{100} & \underline{1.500} \\\hline \text { Totals } & & & \$ 9,000 & & 130 & \$ 1,980\\\hline\end{array}  Total direct materials $9,000 Total direct labor 1,980 Overhead (130 direct labor hours @$10/ hour) 1,300 Total Job Cost $12,280\begin{array} { | l | r | } \hline \text { Total direct materials } & \$ 9,000 \\\hline \text { Total direct labor } & 1,980 \\\hline \text { Overhead (130 direct labor hours } @ \$ 10 / \text { hour) } & 1,300 \\\hline \text { Total Job Cost } & \$ 12,280 \\\hline\end{array} All of the materials for the job were purchased on 4/10. The batch of 1,000 toy trucks is sold on 7/10.
What are the costs of this job order in the raw materials account, the work-in-process account, the finished goods account, and the cost of goods account on 4/30, 5/31, 6/30 and 7/31?

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