Applying Overhead to Jobs, Costing Jobs Jagjit Company designs and builds retaining walls for individual customers. On August 1, there were two jobs in process: Job 93 with a beginning balance of $8,650 and Job 94 with a beginning balance of $7,400. Jagjit applies overhead at the rate of $9 per direct labor hour. Direct labor wages average $19 per hour. Data on August costs for all jobs are as follows: Job 93 Job 94 Job 95 Job 96 Direct materials Direct labor cost $910 1,900 $4,480 5,700 $3,280 3,040 $1,260 1,140 During August, Jobs 95 and 96 were started. Job 93 was completed on August 17, and the client was billed at cost plus 40%. All other jobs remained in process. Required: 1. Calculate the number of direct labor hours that were worked on each job in August. Job 93 Job 94 Job 95 Job 96 DLH DLH DLH DLH 2. Calculate the overhead applied to each job during the month of August. Job 93 Job 94 Job 95 Job 96