Job costing

A firm makes special assemblies to customers’ orders and uses job costing. The data for a period is:

Job number
AA10

Opening WIP $26 800
Material added in period $ 17 275
Labour $ 14 500

Job number
BB15

Opening work in progress $ 42 790
Material added in period $ 0
Labour $ 3 500

Job number
CC20

Opening work in progress $ 0
Material added in period $ 18 500
Labour $ 24 600

The budgeted overheads for the period were $126 000.

1. What overheads should be added to job number CC20 for the period?

2. Job number BB15 was completed and delivered during the period and the firm wishes to earn 33
1/3 profit on sales. What is the selling price of job number BB15?

3. If job AA10 and CC20 are not completed ,what was the approximate value of closing work in progress at the end of the period?