A company uses a normal costing system to cost each job. Its job costing system has two direct categories (direct material and direct labour) and one indirect cost pool called overhead costs. To each job, the company allocates overheads at a budgeted rate of 80% of direct labour costs. The company provides the following additional information for June 2010:

a) As of 1 June 2010, Job J21 was the only job in process, having incurred direct material costs of $30 000 and direct labour costs of $50 000.

b) Jobs J 22, J 23, J 24 were started during June.

c) Direct materials used during June were $150 000.

d) Direct labour costs for June were $120 000.

e) Actual overhead costs for June were $102 000.

f) On 30 June 2010, only Job J24 was still in process, having incurred direct material costs of $20 000 and direct labour costs of $40 000.

The company maintains a Jobs-in-Process control account in its general ledger. As each job is completed, its cost is transferred to the Cost of Jobs Billed account. Each month, the company closes any under- or over- allocated overhead to Cost of Jobs Billed.

1. Calculate the under- or over- allocated overhead for June?

2. Calculate the cost of jobs billed for June 2010?

3. Calculate the overhead allocated to Job J21 as of 1 June 2010?

4. Calculate the overhead allocated to Job J24 as of 30 June 2010?