For Manufacturing concern as well as Trading firm

1. Job NO: 197
Customer : Toronto Office Supply 200
Product: D-99 Jan-29
Date Started: Jan-17
Date Reference Amount Date Reference Amount 1890
Jan-17 17-46 2,688.00$ Jan-17 1060 8,400.00$ 9.00$
Jan-18 18-45 2,688.00$ Jan-20 1098 2,100.00$ 17,107.00$
Jan-19 19-42 2,688.00$ Total 10,500.00$
Jan-20 20-48 2,688.00$
Jan-21 21-46 2,688.00$
Jan-24 24-45 1,680.00$ 15,120.00$
Total 15,120.00$ 10,500.00$
17,010.00$
42,630.00$
213.15$
Direct Labor
Direct Materials
Manuf.Overhead
Total Cost
Unit Cost
JOB ORDER COST SHEET
GREER MANUFACTURING COMPANY
Quantity
Date Finished
Summary
Labor Materials Manufacturing Overhead
Direct Labour Hours
Overhead Rate
Overhead Applied

2. Material Ledger Card
Item Rx-9
Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost
Jan-10 360 28.00$ 10,080.00$ 360 28.00$ 10,080.00$
Jan-17 300 28.00$ 8,400.00$ 60 28.00$ 1,680.00$
Material Requisition Form Number 1060
Date Jan-17
197
JGH
Jan 31 $59,500
$59,500
Jan 31 $51,170
$2,352
$53,522
(To record Direct and Indirect Material used in Jan)
Manufacturing overhed
Raw Material inventory
Accounts payable
(To record raw material purchased in Jan)
Journal Entry For Raw Material Used
Work in process inventory
Received Issued Balance
ReferenceDate
Job Number
Overhead Account
Authorised by
Description
Rx-9
Journal Entry For Raw Material Purchased
Raw Material inventory
Quantity Unit Cost Amount
$28 $8,400300

3. W.Burns Number
18 Date
Assembly
JGH
Time started Time Stopped Hours Rate Amont
7:00 11:00 4 $8 $32
12:00 3:00 3 $8 $24
Total Cost $56
W.Burns Number
18 Date
Idle
JGH
Time started Time Stopped Hours Rate Amont
3:00 4:00 1 $8 $8
TIME CARD
W.Burns
Production
In Out In Out In Out
Jan-17 6:58 11:00 12:00 4:03
Jan-18 6:59 11:01 12:00 4:01
Jan-19 6:55 11:05 12:00 4:05
Jan-20 6:59 11:02 12:00 4:00
Jan-21 7:00 11:00 11:59 4:01
40 $8
Employee Hours Regular Overtime Total FICA Tax Fed Tax State Tax
Union
Dues
Net
Earnings
H.Andrews 160 1280 1280 92 196 26 48 918
W.Burns 160 1280 1280 92 144 26 40 978
L.Davis 170 1280 120 1400 100 160 28 48 1064
D.Warren 160 1280 1280 92 196 26 52 914
M.Worth 166 1280 72 1352 97 120 27 50 1058
J.Yong 160 1280 1280 92 168 26 44 950
Totals 8397 66568 912 67480 4825 8435 1350 2300 50570
DeductionGross Earning
Gross Earnings $320
JAN
Payroll Register
Production Department
Overtime
Total hours
8
Regular Hours
overtime hours
Wage Rate
Wage Rate
$320
0
8
8
8
8
Aproved by Overhead Account Indir.Labor
Employee Name
Department
Employee Number
Week Ending
18
Jan-21
Morning Afternoon
Employee Name 17-18
Employee Number Jan-17
Work Performed Job Number
17-18
Jan-17
197
LABOR TIME TICKET
Job Number
Overhead Account
LABOR TIME TICKET
Employee Name
Employee Number
Work Performed
Aproved by

4. Jan 31 $58,800
Manufacturing overhed $8,680
$67,480
Journal Entry For Labor Cost
Work in process inventory
Wages payable
(To record direct and indirect labor cost for Jan)

5. Budgeted Direct
Department cost
Department Overhead Costs
Storeroom $96,000
Quality Control $58,000
Production $296,000
Sales $110,000
Administrative $93,000
Total $653,000
Building Occupancy Cost $360,000
Department
Square feet
Occupied
% of Total
Allocated cost
$360000x% of
Total
Storeroom 20,000 20 $72,000
Quality Control 5,000 5 $18,000
Production 60,000 60 $216,000
Sales 10,000 10 $36,000
Administrative 5,000 5 $18,000
Total 100,000 100 $360,000
(a)+(b)
Department Total Cost
Storeroom $168,000
Quality Control $76,000
Production $512,000
Sales $146,000
Administrative $111,000
Total $1,013,000
MOH Cost
Storeroom 168,000.00$
Quality Control 76,000.00$
Production 512,000.00$
Total MOH
estimated 756,000.00$
Predetermind
overhead rate: 756,000.00$
84,000.00$
$18,000
$360,000
(a) (b)
Allocated Department
Overhead Cost
$72,000
$18,000
$216,000
$36,000$110,000
$93,000
$96,000
$58,000
$296,000
$653,000
Common to All department
Direct Department
Overhead Cost
Estimated overhead for the
period
Estimated level of Production
activity for the period
9.00$
Per direct
labour hour

6. Jan 31 $66,150
$66,150
(To record Manufacturing overhead applied during Jan)
Manufacturing Overhead
Journal Entry For Manufacturing Overhead Applied
Work in process inventory