Job Order Costing in a Service Organization
A job order cost card for Mini blinds by Jenny appears below. Complete the missing information. The profit factor in the company’s cost-plus contract is 50 percent of total cost.
| Job Order Cost Card Miniblinds by Jenny | ||
| Customer: | Carmen Sawyer | |
| Job Order No.: | 8-482 | |
| Contract Type: | Cost-Plus | |
| Type of Service: | Miniblind Installation and Design | |
| Date of Completion: | June 12, 2011 | |
| Costs Charged to Job | Total Cost |
| Installation services | |
| Installation labor | $445 |
| Service overhead (80% of installation labor costs) | ? |
| Total | $? |
| Designer services | |
| Designer labor | $200 |
| Service overhead (? % of designer labor costs) | ? |
| Total | $400 |
| Cost Summary to Date | Total Cost |
| Installation services | $ ? |
| Designer services | ? |
| Total | $ ? |
| Profit margin (50% of total cost) | ? |
| Contract revenue | $ ? |
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