Job Order Costing in a Service Organization

A job order cost card for Hal’s Computer Services appears at the top of the next page. Complete the missing information. The profit factor in the organization’s cost-plus contract is 30 percent of total cost.

Job Order Cost Card Hal’s Computer Services

Customer:

James Lowe

Job Order No.:

8-324

Contract Type:

Cost-Plus

Type of Service:

Software Installation and Internet Interfacing

Date of Completion:

October 6, 2011

Costs Charged to Job

Total Cost

Software installation services

Installation labor

$300

Service overhead (? % of installation labor costs)

?

Total

$450

Internet services

Internet labor

$200

Service overhead (20% of Internet labor costs)

40

Total

$ ?

Cost Summary to Date

Total Cost

Software installation services

$ ?

Internet services

?

Total

$ ?

Profit margin (30% of total cost)

?

Contract revenue

$ ?