A company that uses job order costing reports the costs incurred below. Overhead is applied at the rate of $44\%$ of direct materials cost. The company has no beginning Work in Process or Finished Goods inventories. Jobs $1$ and $3$ are not finished by the end of the month, and Job $2$ is finished but not sold by month$-$end.

$\backslash$table$[[,$Job $1,$Job $2,$Job $3],[$Direct materials used,$$5,600,$$$7,600,$$$2,100$