JOB ORDER COSTING

On May 31, the inventory balances of Tong Designs, a manufacturer of high-quality children's clothing, were as follows:
Materials Inventory, $21,360; Work in Process Inventory, $15,112; and Finished Goods Inventory, $17,120.
Job order cost cards for jobs in process as of June 30 has these totals:

Job No. Direct Materials Direct Labor Overhead
24-A $1,596 $1,290 $1,677
24-B $1,492 $1,380 $1,794
24-C $1,984 $1,760 $2,288
24-D $1,608 $1,540 $2,002

The predetermined overhead rate is 130 percent of direct labor costs. Materials purchased and received in June were as follows:
June 4th $33,120
June 16th $28,600
June 22nd $31,920

Direct Labor Costs for June were as follows:
June 15 payroll $23,680
June 29 payroll $25,960

Direct Materials requested by production during June were as follows:
6-Jun $37,240
23-Jun $38,960

Required:
1. Using T accounts for Materials Inventory, Work in Process Inventory, Finished Goods Inventory, Overhead, Accounts Receivable,
Payroll payable, Sales, and Costs of Goods Sold, reconstruct the transactions in June.
2. Compute the cost of units completed during the month.
3. What was the total cost of goods sold during June?
4. Determine the ending inventory balances.
5. Jobs24-A and 24-C were completed during the first week of July. No additional materials costs were incurred, but Job 24-A required
$960 more of direct labor, and Job 24-C needed an additional $1,610 of direct labor. Job 24-A was composed of 1,800 pairs of trousers;