Willig-Davis Cleaning Equipment began two jobs during March 2004 (A+)

Willig-Davis Cleaning Equipment began two jobs during March 2004. There was no beginning inventory. The following information is available.

Job 10 Job 15

Direct Material $14,350 $23,530

Direct Labor $7,231 $15,125

Machine Hours 124 236

The company estimated manufacturing overhead for 2004 is $307,200, and the company estimated that 4,800 machine hours will be used during the year. Wiilig-Davis applies overheads to production based on machine hours.

Calculate the cost of Job 10.
Calculate the cost of Job 15.

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