# ACCOUNTING HW 5-46

Problem 5-46

Heurion Company is a job-order costing firm that uses a plantwide overhead rate based on direct labor hours. Estimated information for the year is as follows:

Heurion worked on five jobs in July. Data are as follows:

By July 31, Jobs 741 and 743 were completed and sold. The remaining jobs were in process.

\$  [removed] per DLH

2.  Prepare job-order cost sheets for each job showing all costs through July 31. Round your answers to the nearest dollar, if rounding is required. If an amount box does not require an entry, leave it blank or enter zero (“0”).

 Heurion Company
 Job-Order Cost Sheets

 Job 741

 Job 742

 Job 743

 Job 744

 Job 745
 Balance, July 1

 \$ [removed]

 \$ [removed]

 \$ [removed]

 \$ [removed]

 \$ [removed]
 Direct materials

 [removed]

 [removed]

 [removed]

 [removed]

 [removed]
 Direct labor

 [removed]

 [removed]

 [removed]

 [removed]

 [removed]

 [removed]

 [removed]

 [removed]

 [removed]

 [removed]
 Total cost

 \$ [removed]

 \$ [removed]

 \$ [removed]

 \$ [removed]

 \$ [removed]

3.  Calculate the balance in Work in Process on July 31.
\$  [removed]

4.  Calculate Cost of Goods Sold for July.
\$  [removed]

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