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QS 15-10 Manufacturing cost flows LO P1, P2, P3 On March 1 a dressmaker starts work on three custom-designed wedding dresses.

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Answer #1
Required 1 :
JOB COST SHEET
Job 1 Job 2 Job 3
Direct materials used 6400 8400 2900
Direct labor used 9100 5600 4600
Factory overhead ( 45% * Direct materials used ) 2880 3780 1305
Total 18380 17780 8805
Required 2 :
Ending work in process inventory = Total cost of Job 1 + Total cost of Job 3 = 18380 + 8805 27185
Required 3 :
Finished goods inventory = Total cost of Job 2 17780
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