Vargas Corporation's fiscal year ends on November 30. The following accounts are found in its job order cost system for the first month of the new fiscal year.
1. On December 1, two jobs were in process: Job No. 154 and Job No. 155.These jobs had combined direct materials costs of $9,940 and direct labor costs of $15,600. Overhead was applied at a rate that was 80% of direct labor cost.
2. During December, Job Nos. 156, 157, and 158 were started. On December 31, Job No. 158 was unfinished. This job had charges for direct materials $4,300 and direct labor $5,200, plus manufacturing overhead. All jobs, except for Job No. 158, were completed in December.
3. On December 1, Job No. 153 was in the finished goods warehouse. It had a total cost of $5,600. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,300.
4. Manufacturing overhead was $156 over applied in December.
Questions: How can I calculate "COMPLETED JOBS" AND "COST OF GOOD SOLD" IN FINISHED GOOD INVENTORY ACCOUNT
I know the cost of job 154,155, 157, 158 but I cannot calculate the cost of job 156 . . .