Tom Smith has two jobs to complete on Friday May 11, 20XX. He arrives at the wor
ID: 2525172 • Letter: T
Question
Tom Smith has two jobs to complete on Friday May 11, 20XX. He arrives at the workshop at 8.30 am and spends 30 minutes on administration tasks. Direct labour is charged at $30 and applied overhead is $38 per hour.
The job for Mr Brown takes five hours including one hour’s travelling time. He installs a new hot water service which has a material cost of $900.
On the way to his next job for Mrs Jones he spends 30 minutes travelling and 30 minutes having lunch then spends three hours finding and fixing leaks in the internal piping. He uses one metre of copper piping at a cost of $50 and some tape, soldering material and oxy acetylene gas.
All materials came from inventory and Tom returned to the workshop after completing the Jones’ job. It took one hour to drive back to the workshop.
Complete the daily job sheet and the job cost forms for each job:
Paul’s Plumbing Services Job Sheet
Employee:
Tom Smith
Date
11/05/20XX
Start/finish
Job Name
Task
Client
Admin hours
Direct labour hours
Paul’s Plumbing Services Job cost form
Date
11/05/20XX
Refer to form
Direct labour
Direct material
Applied overhead
Total
Hrs
Rate
Total
Qty
Cost per unit
Total
Basis
Qty
Rate
Total
Paul’s Plumbing Services Job cost form
Date
11/05/20XX
Refer to form
Direct labour
Direct material
Applied overhead
Total
Hrs
Rate
Total
Qty
Cost per unit
Total
Basis
Qty
Rate
Total
2
Reconcile the purchase orders with invoices and complete the table.
Purchase orders
Date
Order ref
Amount
25/10/XX
C6851
$3,045
27/10/XX
C6862
$1,455
27/10/XX
C6869
$2,250
29/10/XX
C6872
$3,225
Invoice reference number C6851 is due on 30/11/XX, C6862 on 26/11/XX, C6869 on 26/11/XX and C6872 on 24/11/XX.
Purchase orders
Invoice details
Paul’s Plumbing Services Job Sheet
Employee:
Tom Smith
Date
11/05/20XX
Start/finish
Job Name
Task
Client
Admin hours
Direct labour hours
Explanation / Answer
Paul’s Plumbing Services Job Sheet Employee: Tom Smith Date 11/05/20XX Start/finish Job Name Task Client Admin hours Direct labour hours 8.30 9.00 Administration admin 0.5 9.00 10.00 Travel Admin Mr Brown 1.0 10.00 14.00 Hot water service installation Mr Brown 4.0 14.00 14.30 Travel Travel Mrs Jones 0.5 14.30 15.00 Lunch Lunch Break Mrs Jones 0.5 0.5 15.00 18.00 Internal Piping Fixing Leak Mrs Jones 3.0 18.00 19.00 Travel admin 1.0 Paul’s Plumbing Services Job cost form Date 11/05/20XX Refer to form Direct labour Direct material Applied overhead Total Hrs Rate Total Qty Cost per unit Total Basis Qty Rate Total .11/5/20XX Job Sheet 4 $30 $120 1 $900 $900 Direct labor hour 4 $38 $ 152 $1,172 Paul’s Plumbing Services Job cost form Date 11/05/20XX Refer to form Direct labour Direct material Applied overhead Total Hrs Rate Total Qty Cost per unit Total Basis Qty Rate Total .11/5/20XX Job Sheet 3 $30 $90 1 meter $50 $50 Direct Labor hour 3 $38 $ 114.00 $ 254.00