3B SNC produces fire trucks. The company uses a normal job-order costing system to calculate it p3-43B manuf actured. The company's policy is to price its job at cost plus 40% markup. On January 1, 2016, there was in process with the following costs only one jo Direct materials Direct labour Applied overhead Total Job A-1 3,500 15,000 18,000 $36,500 The following balances were taken from the general ledger of the company as of January 1, 2016: Direct materials inventory Finished goods inventory (for Job D-1) $35,000 $65,000 During the year 2016, the following events occurred Direct materials were purchased on account for $275,000. Two more jobs were started: Job B-1 and Job C-1. Direct materials and direct labour costs incurred by each job in process during the year 2016 are as follows: Direct materials Direct labour Job A-1 $150,000 Job B-1 $30,000 $35,000 Job C-1 $10,000 $15,000 $150,000