[StevenJSalley]

Other data:
1. On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials
Costs of $9,750 and direct labor costs of $15,000 Overhead was applied at a rate that was 80%
Of direct labor costs.
2. During December, Job No. 156, 157, and 158 were started. On December 31, Job No. 158 was unfinished. This job had
Charges for direct materials $3,800 and direct labor $4,800 plus manufacturing overhead. All jobs,
Except Job No. 158, were completed in December.
3. On December 1, Job No. 153 was in the finished goods warehouse. It had a total cost of $5,000 On
December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,000
4. Manufacturing overhead was $230 overapplied in December.