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 Associate Labor Applied Overhead

DBS$-32$ $ $39,020?$

DBS$-3528,980?$

During the month, Jobs DBS$-32$ and DBS$-35$ were completed but not billed to customers. Completion of DBS$-32$ required an additional $$33,600$ in associate labor. For DBS$-35,$ an additional $$103,500$ 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 $$187,900$ for the month. Overhead in this company refers to the cost of work that is not directly traced to particular jobs, including supplies, copying, printing, and travel costs to meet with clients. Overhead is applied at a rate of $75$ percent of associate labor costs. This rate has not changed for many months. Actual overhead for the month was $$137,670.$

Required:

What are the costs of Jobs DBS$-32$ and DBS$-35$ at $(1)$ the beginning of the month and $(2)$ when completed?

What is the cost of Job DBS$-36$ at the end of the month?

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