Mary's Landscaping uses a job order cost system. The following debits (credits) appeared in Work-in-Process Inventory for August: Description Amount August 1 Balance $ 13,800 For the month Direct materials 81,000 For the month Direct labor 54,100 For the month Factory overhead 44,362 For the month To finished goods ( 160,800 ) Mary's applies overhead to production at a predetermined rate of 82 percent based on direct labor cost. Job 3318, which was started during August and is the only job still in process at the end of August, has been charged direct labor of $6,400. Required: What cost amount of direct materials was charged to Job 3318

Horace society is planning its annual western fair raceway gala. the gala committee has assembled the following expected costs for the event: dinner (per person) $10 gaming token and program (per person) $2 prize payouts $4,300 tickets and advertising $800 private box suite rental $1,700 lottery licenses $200 the committee members would like to charge $40 per person for the evening’s activities.required: 1. what is the break-even point for the dinner-dance (in terms of the number of persons who must attend)? 2. assume that last year only 200 persons attended the dinner-dance. if the same number attend this year, what price per ticket must be charged in order to break even? 3. refer to the original data ($40 ticket price per person). prepare a cvp graph for the dinner- dance from zero tickets up to 600 tickets sold.