Actividad 2: Job Costing ROBLES and Associates, a C.P.A. firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November. Robles Walker Barton Direct materials $650 $350 $200 {:[" Direct labor costs "],[{:[" Direct labor auditor "],[" hours "]:}]:} $5,400 $6,600 $3,375 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $60 per auditor hour. The Barton job is the only incomplete job at the end of November. Instructions: Determine the cost of each job. Actividad 3: Manufacturing Overhead rate ROBLES Decorating uses a job