3. Suzuki Corporation uses a Job Cost Accounting System. It has an ending balance in its "Work in Process Inventory" Account of S650,000, and two partially completed Jobs (11. 12) in production. If Factory Overhead (FO) cost applied to Jobs 11 and 12 is $150,000, and Suzuki uses a Predeterminad Factory Overhead Rate: 40% of Direct Labor Cost, calculate the amount of Direct Materials(DM) cost assigned to Jobs 11 and 12 (round to nearest 81)