At the beginning of the month, Mark's Masonry had two jobs in process that had the following costs assigned from previous months:

Job Number: JB111 Direct Labor: $24k Applied Overhead: ??

Job Number: JB115 Direct Labor: $15k Applied Overhead: ??

During the month, Jobs JB111 and JB115 were completed but not billed to customers. The completion costs for JB111 required $26,000 in direct labor. For JB115, $75,000 in direct labor was used. During the month, one new job, JB120, was started but not finished. Total direct labor costs for all jobs amounted to $155,000 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 70 percent of direct labor costs for this and previous periods. Actual overhead for the month was $95,000. Answer the following questions:

a. What are the costs of Jobs JB111 and JB115 at (1) the beginning of the month and (2) when completed?

b. What is the cost of Job JB120 at the end of the month?

c. How much was under- or over-applied service overhead for the month?