Job-Cost Record
Garrett Toy Company incurred the following costs in April to produce job number TB78, which consisted of 1,000 teddy bears that can walk, talk, and play cards.
Direct Material:
4/1/x0 Requisition number 101: 400 yards of fabric at $.80 per yard
4/5/x0 Requisition number 108: 500 cubic feet of stuffing at $.30 per cubic foot
Direct Labor:
From employee time cards for 4/1/x0 through 4/8/x0: 500 hours at $ 12 per hour
Manufacturing Overhead:
Applied on the basis of direct-labor hours at $2.00 per hour.
On April 30, 700 of the bears were shipped to a local toy store.
Required: Prepare a job-cost record using the information given above. (Use Exhibit 3-3 as a guide)
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