Waltman and Associates, a public accounting firm, uses job-order costing to capture the costs of its audit jobs. There were no audit jobs in process…

Waltman and Associates, a public accounting firm, uses job-order costing to capture the costs

of its audit jobs. There were no audit jobs in process at the beginning of November. Listed

below are data concerning the three audit jobs conducted during November:

Koppel Dupont Rojas

Direct Materials $650 $570 $435

Auditor Labour Costs $4,700 $6,100 $5,775

Auditor Hours   64 75 70

Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined

overhead rate is $58 per auditor hour. The Koppel job is the only incomplete job at the end of

November. Actual overhead for the month was $12,500.

Would you be able to help me with the following ?

1. Determine the cost of each job.

2. Indicate the balance of the Work in Process account at the end of November.

3. Calculate the ending balance of the Overhead account for November.

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