1.Hill Construction Company uses a job-order costing system. The company had three jobs in process at the beginning of the month. The beginning balance in the Work in Process control account was $145,400, made up of $42,400, $65,100, and $37,900 shown on the job cost sheets for Jobs 302, 303, and 304, respectively. During the month, Hill added the following materials and labor costs to each job: