4. The Huyden Company builds equipment to customer's specifications. On March 1, two jobs were in process with the following costs and information Direct materials Direct labor Applied overhead* Job 44 S10,200 $34,400 10,400 7,370 $36.150 $52,170 Job 43 21,000 4,950 Total cost Machine hours Applied on the basis of machine hours During March, Job 45 was started and Job 44 was completed and delivered to the customer. Job 45 67 43 was missing a part that was backordered and would be completed in June. The following costs were incurred in March