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X company uses job order costing. At the start of the year, January 1, the company had work-in-process which consisted of the following jobs and costs:

	Job 1	Job 2	Job 3
Direct materials	$ 1,600	$ 2,000	$ 850
Direct labor	1,900	1,200	900
Applied overhead	1,710	1,080	810

During the first quarter 3 more jobs were started - Job 4, Job 5 and Job 6. The following cost information is available for costs incurred during the month of January:

	Job 1	Job 2	Job 3	Job 4	Job 5	Job 6
Direct materials	1,800	1,735	6,550	4,500	1,300	600
Direct labor	1,000	1,400	4,200	1,800	800	860

During the quarter, jobs 1, 3, 4 and 6 were all completed. In addition, Jobs 3 and 6 were sold before the end of the quarter.

The company uses normal costing and closes under- and over-applied overhead directly to Cost of Goods Sold. There was no finished-goods inventory at the start of the period. Selling and administrative expenses totaled $3,986 for the quarter.Actual overhead for the quarter totaled $19,000. The company had no other non-operating gains or losses. Assume a tax rate of 35%.

1. Post all first quarter costs to the summary work in process AND individual job cost sheets. When posting, make sure you do a total column for each cost element and ONLY POST TOTALS to the general ledger T accounts.

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