Applying Overhead to Jobs, Costing Jobs Ochoa Company builds internal conveyor equipment to client specifications. On October 1, Job 877 was in process with a cost of $12,350 to date. During October, Jobs 878, 879, and 880 were started. Data on costs added during October for all jobs are as follows: Direct materials Direct labor Job 877 $9,200 11,200 Job 878 $10,400 9,100 Job 879 $3,700 2,200 Job 880 $2,000 1,600 Overhead is applied to production at the rate of 70% of direct labor cost. Job 877 was completed on October 28, and the client was billed at cost plus 60%. All other jobs remained in process. Required: 1. Prepare a brief job-order cost sheet showing the October 1 balances of all four jobs, plus the direct materials and direct labor costs during October. There is no need to calculate applied overhead at this point or to total the costs. All amount cells must have an entry; enter zeros as needed. Ochoa Company Job-Order Cost Sheets For the Month of October Line Item Description Job 877 Job 878 Job 879 Job 880 Beginning balance Direct materials Direct labor 8888 2. Calculate the overhead applied to each job during October. The overhead applied to Job 877 is $ The overhead applied to Job 878 is $ The overhead applied to Job 879 is $ The overhead applied to Job 880 is $