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Components of Ending Work-in Process

The Oxford Company uses a job order cost system and applies factory overhead to jobs on the basis of direct Job labor cost. During the month of July, the following activities took place in the work-in-process account:

Work-in-process
Beginning Direct materials Direct labor Overhead applied	$15,000 10,000 30,000 15,000	To finished goods	$50,000

At the end of July, only one job (Job #15), was still in process. This job has been charged with $2,000 of direct materials cost.

Required: Determine the amount of direct labor cost incurred and overhead applied in the ending inventory of work-in-process on July 31.