13.A company manufactures widgets and uses job-order costing for its manufacturing operations. At the start of the month, there were no jobs in process. During the month, it worked on 2 jobs: #325 and #326. At the start of the year, the company estimated $250,000 in overhead and 10,000 direct labor hours. Overhead is applied on the basis of direct labor hours. Job #325 consisted of 500 widgets. Direct costs associated with the job were $10,000 in direct materials and 250 direct labor hours at an average rate of $16 per hour. Job #326 consisted of 750 widgets. Direct costs associated with this job were $13,000 in direct materials and 500 direct labor hours at an average rate of $15 per hour.

a. Calculate the costs of jobs #325 and #326.

b. The company prices its jobs using "cost plus" pricing. They price at manufacturing cost PLUS 40%. What would be the sales price for each of the jobs?