As of the end of June, the job cost sheets at Racing Wheels, Inc., show the following total costs accumulated on three custom jobs. Job 102 Job 103 Job 104 Direct materials$ 40,000 $ 59,000 $ 62,000 18,000 28,600 38,000 Overhead applied6,660 10,582 14,060 Direct labor Job 102 was started in production in May and the following costs were assigned to it in May: direct materials, $15,000; direct labor, $3,300; and overhead, $1,221. Jobs 103 and 104 are started in June. Overhead cost is applied with a predetermined rate based on direct labor cost. Jobs 102 and 103 are finished in June, and Job 104 is expected to be finished in July. No raw materials are used indirectly in June. Using this information, answer the following questions. (Assume this company's predetermined overhead rate did not change across these months.)