SlideShare a Scribd company logo
Munch Printing Inc. began printing operations on August 1.
Jobs 10 and 11 were completed during the month, and all costs
applicable to them were recorded on the related cost sheets.
Jobs 12 and 13 are still in process at the end of the month, and
all applicable costs except factory overhead have been recorded
on the related cost sheets. In addition to the materials and labor
charged directly to the jobs, $170 of indirect materials and
$2,070 of indirect labor were used during the month. The cost
sheets for the four jobs entering production during the month
are as follows, in summary form:Job 10 Job 11
Direct materials $1,770 Direct materials
$830 Direct labor 700 Direct labor 400
Factory overhead 385 Factory overhead 220
Total $2,855 Total $1,450

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