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Calculate job costs and prepare a job cost sheet for a construction project.

Item	Cost ($)
Direct Materials	$50,000
Direct Labor	$30,000
Indirect Costs	$20,000
Beginning WIP	$10,000
Ending WIP	$5,000

Requirements:

Calculate the total job costs.

Prepare a job cost sheet showing direct materials, direct labor, and overhead costs.

Analyze the profitability of the construction project based on job costing.