4. The total cost of job 208 would be:
Direct materials... RUR 9,500
Direct labor (RUR 8,000 + RUR 4,000)... 12,000
Manufacturing overhead applied (RUR 12,000 × 140%) .. 16,800
Total cost ... RUR 38,300
The entry to record the transfer of the completed job would be [re-
corded as entry (e) in the T-accounts above]:
Finished Goods ... 38,300
Work in Process ... 38,300
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