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/0 201S W-3559 300 nd oune.the Job cost sheets at Racing Wheels. Inc nd of June, the job cost sheets at Racing Whels, Inc., how th ollowing total costs show the following total costs ac ree custom jobs. Direct materials Direct labor Overhead applied Job 102 Job 103 Job 104 $15,000 $33,000 $27,000 8,000 4.200 21.000 4,000 7,100 10,500 as started in production in 00; production in May and the following costs were assigned to it in May: direct r rect labor, $1,800; and overhead, $900. Jobs 103 and 104 are started in June. Over direct labor, $1,800 s and 10 finished in