=+a. Materials and direct labor were applied to six jobs in August:

Job No. Style Quantity Direct Materials Direct Labor No. 101 T-100 100 $ 25,000 $ 18,000 No. 102 T-300 125 32,000 22,000 No. 103 T-200 150 40,000 34,000 No. 104 S-100 125 20,000 12,500 No. 105 S-200 200 36,000 20,000 No. 106 T-400 100 18,000 9,600 ___ ________ _________ Total 800 $171,000 $116,100 ___ ________ ___ ________ _________ _________