On April 1, Sangvikar Company had the following balances in itsinventory accounts:

Materials Inventory	$12,530
Work-in-Process Inventory	21,430
Finished Goods Inventory	8,820

Work-in-process inventory is made up of three jobs with thefollowing costs:

	Job 114	Job 115	Job 116
Direct materials	$2,383	$2,673	$3,004
Direct labor	1,740	1,480	4,420
Applied overhead	1,305	1,110	3,315

During April, Sangvikar experienced the transactions listedbelow.

1. Materials purchased on account, $29,070.
2. Materials requisitioned: Job 114, $16,920; Job 115, $12,280;and Job 116, $5,210.
3. Job tickets were collected and summarized: Job 114, 160 hoursat $12 per hour; Job 115, 230 hours at $15 per hour; and Job 116,80 hours at $17 per hour.
4. Overhead is applied on the basis of direct labor cost.
5. Actual overhead was $4,605.
6. Job 115 was completed and transferred to the finished goodswarehouse.
7. Job 115 was shipped, and the customer was billed for 125percent of the cost.

Required:

1. Calculate the predetermined overhead ratebased on direct labor cost.

% of direct labor cost

2. Calculate the ending balance for each job asof April 30. When required, round your answers to the nearestdollar. Use your rounded answers in subsequent computations, ifnecessary.

	Ending Balance
Job 114	$
Job 115	$
Job 116	$

3. Calculate the ending balance of Work inProcess as of April 30. When required, round your answer to thenearest dollar.

$

4. Calculate the cost of goods sold for April.When required, round your answer to the nearest dollar.

$

5. Assuming that Sangvikar prices its jobs atcost plus 25 percent, calculate the price of the one job that wassold during April. Round to the nearest dollar.

$