Arnaud company production was working on Job 1 and Job 2 during the month. Of the $780 in direct materials, $350 in materials was requested for Job 1. Direct labor costs, including payroll taxes, are $25 per hour, and employees worked 16 hours on Job 1 and 39 hours on Job 2. Overhead is applied at the rate of $22 per direct labor hours. Prepare job order cost sheets for each job.