For the year ended December 31, 2020, the job cost sheets of
DeVoe Company contained the following data:
Job Number
Explanation
Direct
Materials
Direct
Labour
Manufacturing
Overhead
Total
Costs
7640
Balance 1/1
$25,100
$24,500
$29,800
$79,400
Current year’s costs
31,000
35,300
43,300
109,600
7641
Balance 1/1
11,600
18,800
21,900
52,300
Current year’s costs
43,900
48,400
58,600
150,900
7642
Current year’s costs
48,900
56,000
66,600
171,500
Other data:
1.
Raw materials inventory totalled $15,200 on January 1. During
the year, $140,300...