1. At the end of year 2018, Nat Co., Ltd. was working with two jobs (Job 110 and 111). Nat Co., Ltd use the job costing method to calculate their product costs. The job cost sheets of Jobs 110 and 111 appeared on Dec 31, 2018 were as follows. Job 110 Month/Year DM DL OH Total 11/2561 12/2561 10,000 5,000 Hours 15 15 Cost 3000 3200 Rate 30% 30% Cost 900 960 13,900 9,160 Job 111 Month/Year DM OH Total Hours 12 DL Cost 3500 12/2561 Rate 30% Cost 1,050 6,000 10,550 Overhead cost was applied to jobs on the basis of direct labor cost. The rate of overhead cost was 30% of direct labor cost. During January 2019, the company was working on five jobs (Jobs 110-114). The following transactions took place during January 2019: Job DM DL hours DL cost 110 2,000 10 1,200 111 3,000 12 2.000 112 5,000 14 1,300 7,000 17 2,000 114 6,000 7 1,000 113 1. At the end of year 2018, Nat Co., Ltd. was working with two jobs (Job 110 and 111). Nat Co., Ltd use the job costing method to calculate their product costs. The job cost sheets of Jobs 110 and 111 appeared on Dec 31, 2018 were as follows. Job 110 Month/Year DM DL OH Total 11/2561 12/2561 10,000 5,000 Hours 15 15 Cost 3000 3200 Rate 30% 30% Cost 900 960 13,900 9,160 Job 111 Month/Year DM OH Total Hours 12 DL Cost 3500 12/2561 Rate 30% Cost 1,050 6,000 10,550 Overhead cost was applied to jobs on the basis of direct labor cost. The rate of overhead cost was 30% of direct labor cost. During January 2019, the company was working on five jobs (Jobs 110-114). The following transactions took place during January 2019: Job DM DL hours DL cost 110 2,000 10 1,200 111 3,000 12 2.000 112 5,000 14 1,300 7,000 17 2,000 114 6,000 7 1,000 113