1) Fun Accounting makes accounting software for individuals that have trouble with accounting issues. On August 1, there were two jobs in process: Job 93 with a beginning balance of $8,570, and job 94 with a beginning balance of $7,850. Direct labor wages average $14.75 per hour. Data on August costs for all jobs are as follows: Direct Materials Direct labor cost Job 93 $1,590 2,124 Job 94 $7,350 4,307 Job 95 $5,444 Job 96 $2,851 5,428 1,475 Fun Accounting applies overhead at the rate of $11.50 per direct labor hour. During August, Jobs 95 and 96 were started. Job 94 was completed on August 19, and the client was billed at cost plus 60%. All other jobs remained in process. Required: 1. Prepare job-order cost sheets for each job as of the end of August. 2. Calculate the balance in Work in process on August 31. 3. How much did the client pay for Job 94