Problem:
The job cost sheet for 1,000 units of toy trucks is: Job Number 555 Date Started 4/13 Date Completed 6/18 Raw Materials Direct Labor Date Type Cost Qty. Amount Cost Hours Amount 4/13 565 $ 3 1,000 $3,000 $18 20 $ 360 5/24 889 1 4,000 4,000 12 10 120 6/18 248 2 1,000 2,000 15 100 1,500 $9,000 130 $1,980 Total direct materials $9,000 Total direct labor 1,980 Overhead (130 direct labor hours @ $10/hour) 1,300 Total Job Cost $12,280 All of the materials for the job were purchased on 4/10. The batch of 1,000 toy trucks is sold on 7/10. What are the costs of this job order in the raw materials account, the work-in-process account, the finished goods account, and the cost of goods account on 4/30, 5/31, 6/30 and 7/31?
Note: Show all workings.