At the beginning of the month, Arthur's Olde Consulting Corporation had two jobs in process that had the following costs assigned

from previous months.

During the month, Jobs SY$-400$ and SY$-403$ were completed but not billed to customers. The completion costs for SY$-400$ required

$$26,000$ in direct labor. For SY$-403,$ $$76,000$ in labor was used.

During the month, the only new job, SY$-404,$ was started but not finished. Total direct labor costs for all jobs amounted to $$149,520$ for

the month. Overhead in this company refers to the cost of work that is not directly traced to particular jobs, including copying, printing,

and travel costs to meet with clients. Overhead is applied at a rate of $60$ percent of direct labor costs for this and previous periods.

Actual overhead for the month was $$93,000.$

Required:

a$.$ What are the costs of Jobs SY$-400$ and SY$-403$ at the beginning of the month and when completed?

b$.$ What is the cost of Job SY$-404$ at the end of the month?

c$.$ How much was under$-$ or overapplied service overhead for the month?