To keep records of the actual cost of a special order job, a Job Grder...
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To keep records of the actual cost of a special order job, a Job Grder Cost System has been developed. Querhead is applied at the rate of 50% of the direct labor cost. Job Drder Costing Section Qn January 1, 20m2, Division S began Job 2407 for the Client, THE BIG CHILDREN STDRE. The job called for 4,000 customized lamps. The following set of transactions oceurred from January 5 until the job was completed: 5-Jan Purchased 4,175 Lamp Kits @$16.70 per kit. 9-Jan 4,200 sets of Lamp Kits were requisitioned, including all those in the Beginning Inventory. 17-Jan Payroll of 640 Direct Labor Hours $90 per hour. 30-Jan Payroll of 690 Direct Labor Hours 9$10.05 per hour. 30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were used or serapped, and are a cost of normal processing. Round to two places, \$\#\#.\#\# Cost nf Mirent Material Inneurren in Manufanthurina Inh 2407 Cost of Direct Labor Incurred in Manufacturina Job 2407 Cost of Manufacturina Querhead Abolied to Job 2407 Cost of manulianturina nna lamn
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