In January, Dieker Company requisitions raw materials for production as follows: Job 1 $970, Job 2 $1,520, Job 3 $810, and general factory use $660. During January, time tickets show that the factory labor of $7,600 was used as follows: Job 1 $2,390, Job 2 $1,730, Job 3 $1,560, and general factory use $1,920.

Prepare the job cost sheets for each of the three jobs.

Dieker Company

Job Cost Sheet of

                        Job1                             Job2                                   Job3

Materials        $970                            $ 1520                                 $ 810

Factory Labor  $2390                      $ 1730                                  $1560

General Factory

Indirect material  $ 660                     $ 660                                 $ 660

Indirect labor      $ 1920                     $ 1920                                $ 1920

Total                   $ 5940                      $5830                             $  4950

Cost of Job 1

Materials          $ 970

Factory Labor $ 2390

G. Factory          $ 2580

Total                 $ 5940

Cost of Job 2

Materials          $ 1520

Factory Labor $ 1730

G. Factory          $ 2580

Total                 $ 5830

Cost of Job 3

Materials          $ 810

Factory Labor $ 1560

G. Factory          $ 2580

Total                 $ 4950

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