A Company has three jobs opened with costs allocated as follows:

Samuel Tator United

Direct Materials $$1,500$ $$900$ $$500$

Auditor Labor Costs $$6,500$ $$7,200$ $$4,200$

Applied Overhead

Total Cost

Overhead is applied based on direct hours used: Samuel used $80$ hours, Tator uses $94$ hours

and United uses $52$ hours. The predetermined overhead rate is $$35$ per hour.