Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during July $-$ Job Y and Job Z$.$ The company uses a plantwide predetermined overhead rate based on direct labor$-$hours. The following additional information from the month of July is available for the company as a whole and for Jobs $Y$ and $Z$ :

Estimated total fixed manufacturing overhead

$$13,000$

Estimated variable manufacturing overhead per direct labor$-$hour

$$1\mathrm{.}00$

Estimated total direct labor hours to be worked

$2,000$

Total actual manufacturing overhead costs incurred

$$12,800$

$\backslash$table$[[,$Job Y$,$Job Z$],[$Direct materials,$$13,000,$$$8,000$