At the beginning of the month, Daniel's Business Services had two incomplete consulting engagements (jobs) that had the following costs assigned from previous months. Job Number DBS-32 DBS-35 Associate Labor $ 38,220 28,180 Applied Overhead During the month, Jobs DBS-32 and DBS-35 were completed but not billed to customers. Completion of DBS-32 required an additional $32,800 in associate labor. For DBS-35, an additional $99,500 in associate labor was incurred. During the month, the only new job, DBS-36, was started but not finished. Total direct labor costs for all jobs amounted to $187,100 for the month. Overhead in this company refers to the cost of work that is not directly traced to particular jobs, including supplies, copying, printing, and travel costs to meet with clients. Overhead is applied at a rate of 75 percent of associate labor costs. This rate has not changed for many months. Actual overhead for the month was $137,590. Required: a. What are the costs of Jobs DBS-32 and DBS-35 at (1) the beginning of the month and (2) when completed? b. What is the cost of Job DBS-36 at the end of the month? c. How much was under- or overapplied service overhead for the month?