1. Direct Materials were transferred to the specific jobs: \begin{tabular}{|c|r|} \hline Job 27 & 2,000.00 \\ \hline Job 33 & 3,200.00 \\ \hline Job 34 & 4,600.00 \\ \hline Job 35 & 2,000.00 \\ \hline \end{tabular}