medallions. Ruger Corporation has two jobs in process during April, the first month of its fiscal year. Job A, a special minting of 1, 000 gold medallions commemorating the invention of motion pictures, was started during March. By the end of March, $ 30, 000 in manufacturing costs had been recorded for the job. Job B, an order for 10, 000 silver medallions commemorating the fall of the Berlin Wall, was started in April.