St.

Mary’s University College / Department of Accounting

Chapter Two
Job Order Costing System
In the previous chapter, we have tried to classify and identify different
types of costs incurred in the production process. The entire costs
incurred in producing a product must be recorded and reported
properly. However, the accounting procedure in a manufacturing firm
is more complex than the accounting procedure in a merchandising
firm and is different in the types of products manufactured, the
number of units produced and complexity of the manufacturing
process.
To properly account product costs and report it in Income Statement
and Balance Sheet, we need to have an accounting system that
accumulates and assigns them to the manufactured units.
In manufacturing firm, there are two basic accounting systems.
i. General accounting system
ii. Cost accounting system
i. General Accounting System:- It is a logical extension of
accounting for merchandising firms using the periodic inventory
system.
 If the manufacturing firm produces single or relatively similar
products, a periodic inventory system can be applied.
 When we use this system, all the recording, posting and other
accounting procedures are the same as that of a merchandising
firm practices. However, the adjustment procedure is bit
different.
 The year-and adjustment are almost similar except that there
are additional efforts to adjust direct materials and work-in-
process.
 The two accounts are adjusted to the manufacturing summery
account, where as the finished goods are adjusted by the
income summery account.
 The following table shows the balance of sales, beginning
inventory of DM, WIP, FG and manufacturing costs incurred
during the year.
Sales 1,831,600
Beg. F.G. Inventory 157,500
Beg. WIP Inventory 110,000
Beg. D.M. Inventory 124,000
D.M purchase 441,600
D. Labor 437,500
Indirect labor 98,600
Dep. on factory equipment 44,600
Light and power 43,600
Dep. on Factory property 12,000

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Insurance on factory property 9,000

Property tax 19,000
Factory supplies exp. 5,800
Miscellaneous factory cost 4,100
Assuming periodic inventory system, physical count at the end of the
year shows:
End D.M 117,450
End WIP 131,600
End F.G 182,000
Adjusting Inventory:
Since periodic inventory system is assumed, adjustment for inventory
is needed at the end of the year.
i. To adjust the beginning inventory
a. Direct Material inventory
Manufacturing summery ……………………124,000
Beginning direct material inventory ……………
124,000
b. Work-in-process inventory
Manufacturing summery ……………………110,000
Beginning WIP inventory …………………………
110,000
c. Finished goods inventory
Income summery ………………………… 157,000
Beginning finished goods inventory ……………
157,000

ii. To close the direct materials purchased, direct labor cost and
factory overhead cost to the manufacturing summery account.
Manufacturing summary 1,116,8
Purchase 00 441,600
Direct labor 437,500
Indirect labor 98,600
Depreciation on factory equipment 44,600
Light and power 43,600
Depreciation factory building 12,000
Insurance expense on factory 9,000
property 19,000
Factory Property tax 5,800
Factory supplies expense 4,100
Miscellaneous factory cost

iii. The end inventory of D.M, work in process and finished goods
should be adjusted (updated).

a. To adjust D.M and WIP

End direct material inventory ..…….. 117,450
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End work in process inventory ..…… 131,600

Manufacturing summery …………………..... 249,050
b. To adjust finished goods end inventory
End finished goods inventory ……… 182,000
Income summery ………………………………… 182,000
Manufacturing
summery
2 34,000 249,050
1,116,800
1,101,750

The balance of manufacturing summary shows the cost of goods

manufactured and it will be closed to the income summery;

Income summary ……………………..…. 1,101,750

Manufacturing summary …………………………. 1,101,750

After adjusting the beginning and ending inventory and closing the
manufacturing summary etc. the income summery and balance shows the
cost of goods sold.
Income Summary
BFG 182,000 EFG
157,000
CGM
1,101,750
CGS
1,076,750

Other information’s of the company that helps to present a complete

statement is provided as follows.

Operating expense
Selling expense ………………………. 330,000
Administrative expense ……………. 168,850

Sales and operational expenses are closed to the income summery

i. To close sales
Sales …………………………….. 1,831,000
Income summary ………………………..1,831,000

ii. To close Selling and Adm. expense

Income summary ……………………… 498,850
Selling expense …………………………………. 330,000
Administrative expense ………………………. 168,850

NB: After adjusting and closing accounts, the balance income

summary a/c shows net income or net loss.
Income summary
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1,076,750 1,831,600
498,850
256,000
The balance of income summary account is closed to the appropriate
capital account.
Income summary ---------------------------256,000
Abebe capital --------------------------------------------------256,000
ii. Cost Accounting System
 It is a system that uses a perpetual inventory system, which helps
it to achieve greater accuracy in determining product cost than
general accounting system.
 It is also used for making effective control
 It is used to determine fair unit cost of manufacturing products
 There are two different cost accounting system
i. Job order costing system
ii. Process costing system

A. Job order costing system (JOCS): is a system that provides a

separate record of cost of each particular quantity group of
product (Jobs ordered) that passes through the factory.

 It accumulate costs for a particular batch of production (Job)

 Each job has different starting and completion time.
Eg. The production of 10 pieces of windows or 50 coffee tables.
 In job order cost system, costs are accumulated by job. Thus, firms
maintain a separate job cost sheet, on which manufacturing costs
of each job are accumulated.

Job order costing system in manufacturing firm

There is a parallel relationship between physical flow of production
(work flow) and the cost accounting cycle (cost flow).

Work and cost flow in job order costing cycle

Work flow is the sequence of operating activity that begins with the
decision to order direct material and ends with finished goods sold to
customers.

The steps involved in the production process (work flow) can be

presented as follows.
1. A decision is made to order basic direct materials.
2. Direct Materials and supplies are ordered from venders
(suppliers).
3. Direct Materials are received and placed in the store room.
4. A decision is made to manufacture a product
5. Direct Materials and supplies are issued from store room and
placed in to production

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6. Direct Labor employees work on transforming the Direct

Materials in to Work-In-Process
7. Other indirect and common costs are incurred in the process of
transforming the Direct Materials in to Work-In-Process.
8. The work in process is completed and become finished goods.
9. The finished goods are sold to various customers and the cost
incurred on it becomes cost of goods sold.

The above steps are discussed in detail

1. Purchase requisition
For commonly used direct materials, factories have a recorder level, at
which the direct materials are requested. Therefore, purchase
requisition is a form that used to request purchase of materials.
It is prepared by the stock clerk.
Reorder level:- is the minimum amount of stock that should be on
hand before another purchase requisition is prepared.
- It is used to avoid stock out (stock shortage) due to unexpected
heavy usage, delays and other reasons.
- It will be filled and sent to the purchasing department.
- The form contains
a. the date at which the form is prepared
b. a description of Direct Materials required
c. the quantity of the material in question
d. the date, when the material is required
e. the requisition number
- No journal entry is passed for requisition
1. A sample of purchase requisition form looks like the one on the
next page:
ALDER Furniture Factory

Date January 5, 2004 Requisition

no. 121
Purchase requisition form
Prepared by:
Quantity Description Date needed
1,000.00 Lumber (eucalyptus) January 15,
board ft 2004

5 gallons Glue January 15,

2004

50 boxes Nails January 15,

2004

2. Purchase order

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 It is a document that authorizes a supplier to ship the specified

direct materials ordered on the form.
 It is prepared by the purchasing department on the bases of the
purchase requisition.
 The purchase order form contains the followings
a. the name of the company, giving the order
b. a purchase order number
c. the date at which the purchase order is prepared
d. the requisition number
e. the name and address of the supplier
f. the quantity and description of the material
g. the delivery date
h. the price and terms of payment
i. the transportation terms (FOB-Shipping/FOB-Destination)
- No journal entry is passed for purchase Order

2. A sample purchase order looks the following:

ALDER Furniture Factory
Purchase order form

Date January 6, 2004 Purchase No.

496
Vendor
Gentle lumber processing
Arat Kilo
Close to AAU, Science faculty
F.O.B point Ship Via Terms Delivery Requisition
date no.
Factory Tana 2/10, n/30 Jan. 15, 121
site Transport 2003
PLC
Item no. Quantity Description Unit price Total
1. 1,000 board Lumber 20 20,000.00
ft. (eucalyptu
s)

3. Receiving report
 It is a form that used to list the description and quantities of the
goods received.
 It is prepared by a receiving department and sent copy of the
documents and the material to the storeroom clerk.
 The accounting department, then records the materials received
based on the receiving report and the supplier’s invoice as
follows.
Direct Material ---------------- 20,000
Account payable --------------------

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3. A sample receiving report is shown below.

ALDER Furniture Factory
Receiving report form
Received from: Receiving report No. R
Gentle lumber processing Arat Kilo 1345
Close to AAU, Science faculty
Freight: Purchase order No. 496
Pd X Collect
Date received: February 15, 2003 Received by: Tsega G.

Quantity Description Weight

Gross Net
1,000 board ft. Lumber
(eucalyptus)
4. Production order
 It is a form that used to order production of items.
 It is prepared and approved by a manager in change of the
production department.
 Production may be made to a customer’s order or just for stock.
 The production order form contains the following.
a. The description of the product to be manufactured
b. The quantity required
c. The estimate date of completion
d. The job order number
e. The date of the production order
f. The authorization signature.
4. A sample production order is presented here below.
ALDER Furniture Factory
Production Order
Date: January 19, 2003
No. 365
Job No.
Manufactured for: Stock
Date needed: March 20, 2003
Quantity Model number Description
150 F. 4152 Coffee table

Authorized by: Dereje Demissie

5. Materials requisition
 It is a form that used to requisite raw materials and indirect
materials required for production. It is prepared by the
production department. The material order form contains the
following;
a. The job number for which the materials are required
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b. The descriptions of the direct materials and supplies needed

c. The quantity of each direct materials and supplies needed
d. The unit cost of each materials
e. The total cost
f. Classification as to direct and indirect material

When direct materials are issued from storeroom, the following entry is
recorded.

Jan. 28, 200x Work in process ----------------------- 10,000

Manufacturing over head-----------------52
Direct materials and supplies ------------
10,052

5. A sample material requisition form is shown below:

No. 906
Material requisition No. Date: January 28,
2003
Job No. to be charged: 365
Quantity Description Unit cost Total cost Classification
500 board ft. Lumber 20 10,000.00 Direct
1 box Nail 22 22 Indirect
1 Gallon Glue 30 30 Indirect
10,052.00
Direct materials -------10,000.00
Authorized signature Indirect materials -----------52.00

Job cost sheet:- It is a form that used to accumulate the

manufacturing cost incurred in producing a particular product.
 It maintains the break down of manufacturing costs (D.M, D.L
and MOH)
 The total cost is then divided by the number of units produced to
determine the unit cost of each items produced.
 A separate cost sheet is maintained for each job
 The value of WIP (at any time) can be found by adding the
different job cost sheets maintained by the factory.

6. A sample job cost sheet is shown below:

Job Cost sheet
Job No. 365 started: Jan. 29, 2003
Date started:
Date completed: March 20, 2003
Item 4152 – coffee tables
For stock
Direct material Direct labor Manufacturing overhead
Date Req. Amount Date Hours Amount Date DLH Rate Amount
No.
Jan. 28 906 10,000
2003
Cost summary
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Cost item Amount

Total direct material
Total direct labor
Total manufacturing overhead applied
Shipping summary
Date Number of units shipped Cost balance

6. Job time ticket:

 It is a form that used to record how much time spent on a
particular job.
 When a job is started, the employee fills the time he/she start
operation, on the job time ticket and he/she also punch out the
card and fills the time he/she stopped, when he left the job.
Assuming that the job time ticket showed direct labor of 9,600.00 and
indirect labor of br 4,800.00, the journal entry to record the cost of
direct and indirect labor is as follows.

Work in process ------------------ 9,600

Manufacturing over head-------4,800
Wages payable --------------------14,400

NB: Idle time may exist be cause of machine breakdown, material

shortage, shift of employee from one job to the other. The cost of
idle time should be absorbed by all units produced. Thus, it must
be debited to MOH.

MOH ------------------------------------- 1,000

Idle time cost (wage payable) -------- 1,000

7. A sample of job time ticket is shown below

Job time ticket
Employee’s Name: Date: March 5
Department: Sanding started: 8:30 am
Time started:
Time completed: 11:30
Operation: Sanding Job no. 365
Hours Rate of pay Direct labor Comment
3 hrs. 8 24

7. Manufacturing overhead: are costs other than direct material

and direct labor that are necessary to transform the raw
materials in to finished goods.
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 Such costs are not directly traced to a specific job. Thus it has to
be assigned to the d/t cost object in some way.
 If actual overhead is used, the unit produced in some months
may improperly absorbs huge costs and there by in creasing unit
cost.

Eg. A manufacturer produces 500 coffee table on February and 100

coffee table in August. Assume a MOH was 30,000 in both
months and D.M, and D.L per unit totaled br. 108. The unit over
head cost become 60 for those produced in February opend the
total becomes 168 (cost 108). For August Br 300 (30.00/100)
and the total becomes Br. 108.
Therefore, this shows that, if we use the actual MOH cost the same
product will change different amount.
Assuming that the firm increase which additional MOH cost of br.
30,000 in August, the total unit cost become br.600.
Therefore, to avoid such problems the total cost of manufacturing
overhead should be changed through out the total units produced in
that period. But, to do so, the total amount can only be known at the
end of the year. That means, the firm has to wait until the and of the
period, to determine the total actual overhead cost.

 This cost is accurate but it is untimely. Thus, it is irrelevant.

 The untimely ness of these information prohibits the preparation
of insertion financial statement (used to make control)
Therefore, it is important to estimate the cost in advance and apply it
to each job using some allocation bases.

 The allocation basis is assumed to be a cost drive of the

manufacturing overhead costs.
 For example, labor intensive firm should use labor oriented base,
and a machine based firm should use machine oriented base,
since most of these overhead costs may respond to a change to
the allocation base.
 The most commonly used allocation bases are
i. direct labor cost
ii. direct labor hours
iii. machine hours
iv. material costs
v. prime costs

Example
ABC furniture factory estimated the following for the next year
 Manufacturing overhead cost ------------------ 675,000
 Direct labor cost---------------------------------- 450,000
 Direct labor hours-------------------------------- 90,000

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 Machine hours------------------------------------ 45,000

 Direct material cost ------------------------------ 225,000

Predetermined Overhand Rate (POR): is a rate that is used to

allocate overhead costs to each jobs.
It is calculated using the estimated overhead cost and some activities
base that has a cause and effect relationship with the estimated
overload cost.

Estimated overhead cost

POR
Estimated activity base

Labor Intensive firm

A. Direct labor cost: is the most popular and widely used type of
overhead allocation base for a labor intensive firm.

Estimated overhead cost

POR =
Estimated labor cost

 It is simply found on the payroll (previous)

Limitation
 It is implacable to use it when the hourly rate is different from
employee to employee.

 Assume that employee A and B works in the same organization

but Mr. A exam br. 5/hr and Mr. B earns 10 hrs. Both have
worked for 40 hrs on similar jobs; Mr. A, job No. 452 and Mr. B,
Job No. 453.

Allocation of overhead cost on the bases of labour cost

Employee A Employee B
Salary for 50 hours 40 x 5 = 200 40 x 10 - 400
Job No 452 Job No 453
Manufacturing overhead 1.5 x 200 = 300 1.5 x 400 = 600
applies

The journal entry to recorded MOH applied is

Work is process …………… 900

MOH applied (300 + 600) 900
The manufacturing overhead applied account is a contra account to
the actual MOH cost.

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When actual MOH costs are incurrent, they should be recorded.

Assume that factory rent, utilities and other manufacturing cost totaled
br. 22,000.
MOH ………. 22,000
Cash/slp ………….. 22,000

B. Direct Labor hours – when the hourly labor cost varies from
employee to employee, their method is more appropriate for
MOH cost allocation.

Given the above assumption

P.O.R =Estimated Overhead cost

Estimated Labor hours
Employee A Employee B
MOH applied 40 x 7.5 = 300 40 x 7.5 = 300

It allocates the MOH cost effectively whether the hourly ways rate is
uniform or different

Work in process …………… 600

MOH in applies …………………. 600

2. Machine Intensive Firm

Machine hours:- it is applicable to allocate MOH to jobs when the firm is
machine intensive.
POR = Estimated Overhead cost
Estimated Machine hours

Limitations
Machine hours are not readily available for the upcoming year.
Suppose that job no 452 and job no 453 requires 20 and 25 labour hrs
respectively.
Job No. 452 Job No. 453
Machine 20 22
hours
Most applied 20 x 15 = 350 22 x 15 - 330

Work in process…………………… 300

MOH applied ……………………………. 300
3. Cost of Materials: it is another alternative to apply MOH to jobs

times the material costPOR = Estimated Overhead cost

Estimated Material cost

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Suppose that job 452 consumed D. material cost 7 110 and job 453
consumed D. material cost of 120.

Job No. 452 Job No. 453

Material cost 110 120
MOH applied 110 x 3 = 330 120 x 3 = 160

This method is not used widely because very few overhead costs are
affected by the function of direct materials used in production

4. Prime Costs:- It is used as an allocation base when MOH costs are

assumed to be affected by the function of both direct labor and
direct materials used in production.
POR = Estimated Overhead cost
Estimated Prime cost

per prime cost

Suppose job No. 452 and 453 consumed prime costs of Br. 320 for
each

Job No. 452 Job No. 453

Prime cost 320 320
(consumed)
MOH applied 320 x 1 = 320 320 x 1 = 320
8. Finished Goods Inventory Lodger Card: It is a card that used to
record all the goods, the process of which is completed and is ready
to be stored or dispatched.
Assume that the factory produced 150 unit of coffee table by incurring
a total cost of Br. 21,500. To record the F.G. inventory, the following
entry is required
Finished Goods Inventory ………………. 21, 400
Work in process ………………………………........ 21,400

9. Cost of Goods Sold: Under perpetual inventory system, two

records are maintained
i. For sales
ii. For cost of goods sold

Example
Assume that half of the coffee tables are sold for 130 each with a 40%
down payment.
To record the sales
Cash ………………….. 5, 400
Account receivable …. 8, 100
Sales (75 * 180) 13, 500

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To record the cost of good sold

Cost of goods sold …………………… 10, 700
Finished Goods Inventory ……………….. 10, 700

In general, a firm’s cost Accounting system is parallel to its flow of

operation. The previous nine steps can be summarized as follows
1. Procumbent: Raw materials or supplies needed for
manufacturing are ordered, received and stores.
2. Production: Raw materials are transferred from storeroom to
factory.
3. Warehouse: Finished goods are moved from the factory to the
warehouse to be held until they are sold.
4. Selling: Customers are found. Merchandises are shipped from
the warehouse and customers’ accounts are charged.

The following diagram shows the above points:

Procurement Production Warehousing Selling

Raw materials Work in process Finished good CGS

In Out In Out In Out In

Direct labor

Out

MOH

Out

Illustration
1. In ABC Furniture factory, the following production order is given
Job No. 555 ……………….. 100 student chair (St. Mary’s order)
Job No. 556 ……………….. 30 coffee table (for stock)
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Job No. 557 ……………… 20 cup boards (for stock)

2. Beg. D.M inventory consists of
Material A……………………. 22,400
Material B……………………. 15,600
Material C ……………………. 21,000
Total ……………………… 59, 000

3. D.M. Purchased on Jan. 26 from XXX-Wood processing by the terms

of 2/10, no/60 is br. 118,000.
The details are
Material A ……………….. 2, 000
Mateiral B ………….….... 32, 000
Material C …………….… 80, 000 D.M. and supplies a/c is a controlling a/c
Material D …………..…… 4, 000
Total ………….. 118, 000

4. Production is started and the following materials are issued.

Material B…………………… 20, 000
Material C …………………... 12, 000
Total …………………….. 32, 000

Job charged are as follows

Job 555 ………………. 12, 870
Job 556 …………………6, 400 For allocation on job cost sheet
Job 557 ………………. 12, 800
Total ………….. 32, 000

5. The D. L cost totaled br. 25,000 (20, 000 is indirect labor) was
applied. The D.L. cost is applied for job No. 555 and 557 40% each
and 20% for job No. 556.
6. Additional raw materials are issued totaling br. 78,000
Market B ………………….. 18, 000
Market B ……………………23, 000
Market C …………………... 31, 000
Market D …………………… 6, 000
Total ………………….. 78, 000
Out of 78, 000 materials costing 18, 000 are indirect.
The three jobs are charged the 60, 000 D.M. cost as follows
Job 555 ………………. 24, 000
Job 556 …………………12, 000 For allocation on job cost sheet
Job 557 ……………….. 24, 000
7. Indirect manufacturing cost incurred during the month is br 4, 000.
8. The payroll for the month totaled br. 48, 000 (20, 000 is indirect
labor). The direct labor cost is charged for the three jobs as follows.
9. MOH cost is applied at 70% of D. L cost (D.L.C = 28,000 + 5, 000)
10. Other actual manufacturing cost for the month is totaled br. 19,
800.
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11. Job No. 555 and 556 are completed and transferred to the
Finished Goods inventory warehouse.
12. The college has paid br. 85 per student chair and 5 coffee tables
are sold for br. 1, 400 each during the month.

Required
 Prepare the journal entry for each of the above transactions
(activities)
 Using job cost sheet, record the costs for each of the job.

Actual costing versus normal costing

 The use of applied overhead instead of actual overhead has the
advantage of timeliness and hence it is relevant for decision
making.
 It is not as accurate as the actual overhead cost.
 Actual overhead rate makes product costing untimely.
Therefore, most firms used on applied overhead cost then actual
cost for indirect mtz const.
Normal costing: is a costing system where the actual D.M. and DiL
are added to the WIP inventory at actual amount, and over
head costs are applied to the WIP inventory using PDR.
Actual costing: is a costing system where the actual DM and DL cost
are traced to the job and actual overhead cost is allocated to
each job suing actual cost driver.

Still the amount charged to the job doesn’t represent what the job
actually consumed; because, we are still allocating MOH cost to jobs.

The following table shows summary of actual & normal costing

Cost Actual costing Normal costing
assignment
Direct material Tracing Actual Actual
cost
Direct Labor cost Tracing Actual Actual
Manufacturing Allocation Actual MOH rate Estimated MOH
overhead costs x Actual cost rate x actual cost
driver driver

Disposition of over and under applied MOH cost

The actual MOH cost rarely much with the MOH cost applied. If the
amount of applied MOH cost is less than the actual amount, the
difference is said under applied overhead or under observed; but if the
MOH cost applied is greater than the actual cost, the difference is said
over applied.

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Under or over applied MOH cost should not be carried for the coming
period rather it should be disposed off in the period the difference
occurred in two ways.
i. By charging it in to cost of goods sold

Example: The MOH control a/c has a debit balance of br 607, 500 and
MOH cost applied is br. 540, 000.
607, 500 – 540, 000 = 67, 500 under applied
This amount will be disposed to c.g.s as follows

Cost of goods sold …………….. 67, 500

MOH cost applied …………….. 540, 000
MOH cost control ……………………. 607, 500

ii. By pro rating to the WIP, F.G. and C.G.S

Assume that the MOH control a/c shows debit balance of br. 192, 650,
which shows an over applied balance 7 br 2, 700. The over applied
amount of MOH cost will be prorated to WIP, F.G and C.G.S by one of
the following ways.

End of year Most allocated component

Account balance before of year and balances before
proration proration
Work in process 11, 400 3, 907
Finished Goods 18, 600 7, 814
Cost of goods 427, 500 183, 629
sold
Total 457, 500 195, 350

a. Duration on the basis of most applied

Proration of the Balance

Account Most cost
Account over allocated after
Balance applied (%)
MOH propration
Work in process 11, 400 3, 907 = 2% 0.2 x 2700 = 54 11, 346
Finished Goods 18, 600 7, 814 = 4% 0.4 x 2700 = 108 18, 492
Cost of goods 427, 500 183, 629 = 0.94 x 2700 = 424, 962
sold 94% 2538
Total 457, 500 195, 350 2, 700 454, 800

To show the above proration, the following journal entry is required.

Manufacturing overhead applied …………… 195, 350
Work in process ……………………………………………… 54
Finished goods ………………………………………………. 108
Cost of good sold ……………………………………………. 2, 538
MOH cost control …………………………………………… 192, 650

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N.B.

- When over allocated is prorated, the three accounts must be

reduced.
- When under allocated is prorated, the three accounts must be
decreased.
b. Proration on the basis of the year end balance

Account
Accoun Account Proration of the over
Balance after
ts Balance allocation overhead
proration
WIP 11, 400 11,400/457, 500 = 0.25 11, 332.50
18, 600 18, 600/456, 500 = 0.04 18, 492
F.G
0.04 x 2700 = 108
427, 500 427, 500/457, 500 = 93.5% 424, 975.50
C.g.s
0.935 x 457, 500 = 2, 524, 50
Total 457, 500 2, 750 454, 800

MOH cost applied ……………….. 195, 350

WIP ………………………………………….. 67.50
F.G…………………………………………… 108.00
C.g.s………………………………………… 2, 524.50
MOH control …………………………… 192, 650.00

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