A manufacturing company employs job costing to account for its costs. There are three production departments, and separate departmental overhead application rates are employed because the operations of the departments are so different. All jobs generally pass through all three production departments. Data regarding the hourly direct labor rates, overhead application rates, and three jobs on which work was done during the month appear below. Job 101 and Job 102 were completed during the current month. (CIA Examination adapted) Production Departments Department 1 Department 2 Department 3 Direct Labor Rate $12.00 18.00 15.00 Manufacturing overhead application rates 50% of direct materials $8.00 per machine hour 75% of direct labor cost Job 101 $ 25,500 Job 102 $32,400 Job 103 $ -0- $ 40,000 $ 3,000 $ -0- $ 26,000 $ 5,000 $ -0- $ 58,000 $14,000 $ -0- Beginning Work-in-Process Direct materials: Department 1 Department 2 Department 3 Direct labor hours: Department 1 Department 2 Department 3 Machine hours: Department 1 Department 2 Department 3 500 200 1,500 400 250 1,800 300 350 2,500 -0- 1,200 1,500 -0- 1,500 1,800 2,700 2,500 A: Required: (a) Compute the completed costs of Job 101 and Job 102. (b) Compute the value of the Work in Process Inventory at the end of the month