ScaleDown Inc. is a manufacturer of furnishings for infants and children. The company uses a normal job-order costing system. ScaleDown's WIP inventory at April 30, 2015, consisted of the following jobs: Job Number Items Units Accumulated Cost S 900,000 CBS102 Cribs 20,000 PLP086 Playpens 15,000 420,000 250,000 DRS114 Dressers 25,000 $1,570,000 The company's finished goods inventory, using the FIFO method, consisted of five items: Item Quantity and Unit Cost Accumulated Cost $ 480,000 Cribs 7,500 units @ $64 cach 13,000 units @ $23 each 11,200 units @ $102 each 21,000 units @ $55 each 19,400 units @ S35 each Strollers 299,000 Carriages 1,142,400 1,155,000 Dressers Playpens 679,000 $3.755,400 ScaleDown applies factory overhead on the basis of direct labour hours. The company's fac- tory overhead budget for the fiscal year ending May 31, 2015, totalled $4,500,000 and the com- pany plans to expend 600,000 direct labour hours during this period. Through the first 11 months of the year, a total of 555,000 direct labour hours were worked and total factory over- head amounted to $4,273,500. At the end of April, the balance in ScaleDown's raw materials inventory account, which includes both raw materials and purchased parts, was $668,000. Additions to and requisitions from raw materials inventory during the month of May included: Purchased Parts Raw Materials $396,000 Additions S242,000 Requisitions: Job CBS102 51,000 104,000 3,000 Job PLPO86 10,800 87,000 Job DRS114 124,000 Job STRO77 (10,000 strollers) Job CRG098 (5,000 carriages) 2,000 81,000 65,000 187,000 During the month of May, ScaleDown's factory payroll consisted of the following: Cost Account Hours $122,400 CBS102 12,000 4,400 PLP086 43,200 DRS114 19,500 200,500 3,500 STR077 30,000 138,000 CRG098 14,000 Indirect 3,000 29,400 Supervision 57,600 $621,100 The following charts show jobs completed and units shipped for the month of May: Job Number Items Quantity Cribs 20,000 CBS102 Playpens Strollers PLP086 15,000 STR077 10,000 5,000 CRG098 Carriages Items Quantity Shipped Cribs 17,500 Playpens Strollers 21,000 14,000 Dressers 18,000 Carriages 6,000