3.2) Crazy Carts makes custom golf carts and applies manufacturing overhead using direct labor cost. At the beginning of the year, it estimated manufacturing over for the year would run $40,000. It started April with work in process inventory of $16,950 as shown below head costs would total $100,000 and its direct labor Work in Process Subsidiary Data 3/31 Direct Job Materials Direct Labor Man Overhead $3,000 2 $2,200 3 $1600 $1,200 $900 $800 $2,900 $3,000 $2,250 $6,800 $7,230 During the month of April, Crazy Carts recorded the following time tickets and material requisition slips. Material Job Requisitions Time Tickets $1,500$500 $1,200 $400 $1,200 $600 $2.500 $1400 $5,600 $400 $6,000 $3,700 $700 General use "Idle time, cleaning& maintenance, indirect materials, etc.) Calculate the total cost of each job using the following abbreviated job cost sheets. Job 1 Job 2 Job 3 Job 4 Beg.Work in Process Inventory Direct Materials (April) Direct Labor (April) Man. Overhead (April) Total Cost