AceWare Inc. is a manufacturer and seller of Peach laptop brand, and uses a job-costing system in producing laptops. They began business on January 1, 2022 and apply manufacturing overhead on the basis of direct labor hours. The following information relates to 2022. Estimated manufacturing overhead is anticipated to be $16,100 and it is estimated that there will be 12,600 labor hours worked. Labor hours are paid at a rate of $24 per hour. Job #s. 101, 102, and 103 were begun during the year and had the following charges for direct material and direct labor: Job # Direct Materials Direct Labor 101 $164,800 $58,080 102 $146,200 $52,560 103 $65,200 $87,600 Job #101 and #102 were completed and sold on account to customers with a