A company that uses job order costing reports the following information. Overhead is applied at the rate of $60\%$ of direct materials. The company has no beginning Work in Process or Finished Goods inventories. Jobs $1$ and $3$ are not finished by the end of March, and Job $2$ is finished but not sold by the end of March.

$\backslash$table$[[,$Job $1,$Job $2,$Job $3],[$Direct materials used,$$12,600,$$$16,600,$$$5,600$