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In January, Dieker Company requisitions raw materials for production as follows: Job 1 $900, Job 2 $1,200, Job 3 $700, and general factory use $600. During January, time tickets show that the factory labor of $6,000 was used as follows: Job 1 $2,200, Job 2 $1,600, Job 3 $1,400, and general factory use $800. Prepare the job cost sheets for each of the three jobs.

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Answer:

                                  Dieker Company

                                   Job costs sheet

                        For the month of January, 202x

                                               Job 1            Job 2            Job 3

raw materials                        $900           $1,200            $700

supplies overhead                $193              $257             $150

direct labor                        $2,200           $1,600          $1,400

labor overhead                     $339             $246              $215

Total                                   $3,632           $3,303         $2,465

to calculate supplies overhead:

job 1 = ($900 / $2,800) x $600 = $192.85 ≈ $193

job 2 = ($1,200 / $2,800) x $600 = $257.14 ≈ $257

job 3 = ($700 / $2,800) x $600 = $150

to calculate labor overhead:

job 1 = ($2,200 / $5,200) x $800 = $338.46 ≈ $339

job 2 = ($1,600 / $5,200) x $8600 = $246.15 ≈ $246

job 3 = ($1,400 / $5,200) x $800 = $215.38 ≈ $215

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