At the end of April, Ingram Company had completed Jobs $50$ and $51.$ Job $50$ is for $200$ units, and Job $51$ is for $2,000$ units. The following data relate to these two jobs:

On April $20,$ raw materials were requisitioned for production as follows: $200$ units for Job $50$ at $$20$ per unit and $1,400$ units fo $$12$ per unit.

During April, Ingram Company accumulated $600$ hours of direct labor costs on Job $50$ and $1,100$ hours on Job $51.$ The total dir was incurred at a rate of $$22$ per direct labor hour for Job $50$ and $$10$ per direct labor hour for Job $51.$

The predetermined factory overhead rate is $$4\mathrm{.}00$ per direct labor hour.