101 $10,530 $2,340 3; 0 $1,17'0 Completed but not sold 103 2,925 1,?55 ? ? Not completed 111 702 120 585 3,510 Completed but not sold 115 936 210 Not completed Activity in accou nts: Direct Materials $35 10 $7,020 $5,733 $ ? Direct Labour 9,360 On July 1, nished goods inventory consisted of one job, 105, with a total cost of $21,060. This job was sold during .1 uly. (Note: Manufacturing overhead is applied at 120% of the direct labour cost.) 3 Your answer is incorrect Calculate the costs of completed jobs 101 and 111 as at Julyr 31