godwin fixtures co uses a job order cost system the following data summarize the ope 647618

Godwin Fixtures Co. uses a job order cost system. The following data summarize the operations related to production for April 2008, the first month of operations:

a. Materials purchased on account, $137,000.

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b. Materials requisitioned and factory labor used:



Factory Labor

No. 601



No. 602



No. 603



No. 604



No. 605



No. 606



For general factory use



c. Factory overhead costs incurred on account, $4,950.

d. Depreciation of machinery and equipment, $3,700.

e. The factory overhead rate is $53 per machine hour. Machine hours used:


Machine Hours

No. 601


No. 602


No. 603


No. 604


No. 605


No. 606




f. Jobs completed: 601, 602, 603, and 605.

g. Jobs were shipped and customers were billed as follows: Job 601, $72,750; Job 602, $88,780; Job 605, $74,500.


1. Journalize the entries to record the summarized operations.

2. Post the appropriate entries to T accounts for Work in Process and Finished Goods, using the identifying letters as dates. Insert memorandum account balances as of the end of the month.

3. Prepare a schedule of unfinished jobs to support the balance in the work in process account.

4. Prepare a schedule of completed jobs on hand to support the balance in the finished goods account.

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