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Pomelo Company has two service departments fil and 2) and two operating fiproducing) departments fiA and B). Data provided are as follows: Jacksonville Company uses a job order costing system. During May, the following costs appeared in the Work in process inventory account: 34.Jacksonville Company applies overhead on the basis of direct labor cost. There was only one job left in work in process at the end of May which contained P6, 300 of overhead. What amount of direct material was included? a. P7,200 b. P9,000 c. P11,160 d. P11, 790 28. Assuming the direct method is used to allocate service department costs, what is the service department cost allocated to Department B ? a. P50.00 b. P87.50 c. P60.00 d. P150,00 29. What is the total cost of Department A? a. P5, 000,00 b. P5,362,50 c. P5, 295.83 d. P5,270.00 30. Assuming the step down method is used to allocate service department costs. What is the service department costs allocated to Department B ? a. P60.00 b. P75.00 c. P100,00 d. P66.00 31. What is the total cost of Department A ? a. P5, 375 b. P5,075 c. P5,350 d. P5,270 32. Assuming the reciprocal method is used to allocate service department costs, what is the service department cost allocated to Department B firounded)? a. P60.00 b. P84.78 c. P75.00 d. P135,00 33. What is the total cost of Department A firounded)? a. P5, 365.00 b. P5, 375.00 c. P5,087,00 d. P5, 085.00 35. Wyman Company is a graphic design shop that produces job to customer specifications. During January, Job \#3051 was worked on and the following information was available: What was the total cost of job \#3051 for January? a. P2, 713 b. P2,770 c. P2,812 d. P3,052 36. Mayflower Corporation manufactures products on a job order basis. The job cost sheet for Job \#656 shows the following for September: At the end of September, what total cost appears on the job cost sheet for Job \#656? a. P5,725 b. P5,765 c. P6,765 d. P8,325

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