At the beginning of the accounting period, the accountant for Pronghorn Industries estimated that total overhead would be $79,980. Overhead is allocated to jobs on the basis of direct labour cost. Direct labour was budgeted to cost $186,000 this period. During the period, only three jobs were worked on. The following summarizes the direct materials and labour costs for each:

Job #123112321233

Direct materials  $44,600$69,200$31,500

Direct labour74,50082,40054,200

 

Job 1231 was finished and sold, job 1232 was finished but is waiting to be sold, and job 1233 is still in process. Actual overhead for the period was $88,673.

(a)

Calculate the cost of each job completed.(Round overhead rate to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 5,125.)