A manufacturing company employs job costing to account for its csts. 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 theree jobs on which work was done during the month appear below. Job 101 and Job 102 were completed during the current mont. (CIA Examination adapted)

Production Departments	Direct labor rate	Manufacturing overhead application rates
Department 1	$12.00	50% of direct materials
Department 2	$18.00	$8.00 per machine hour
Department 3	$15.00	75% of direct labor cost

	Job 101	Job 102	Job 103
Beginning Work-In-Process	$25,500	$32,400	$0
Direct Materials:
Department 1	$40,000	$26,000	$58,000
Department 2	$3,000	$5,000	$14,000
Department 3	$0	$0	$0
Direct Labor hours:
Department 1	500	400	300
Department 2	200	250	350
Department 3	1,500	1,800	2,500
Machine hours:
Department 1	0	0	0
Department 2	1,200	1,500	2,700
Department 3	1,500	1,800	2,500

Required:

a) Compute the completed cost of Job 101 and Job 102.

b) Compute the value of the Work-in-process Inventory at the end of the month.