At the end of June, the job cost sheets at Ace Roofers show the following costs accumulated on three jobs.

At June 30	Job 5	Job 6	Job 7
Direct materials	$ 17,400	$ 34,200	$ 28,200
Direct labor	10,400	16,600	23,400
Overhead applied	5,200	8,300	11,700

Additional Information

1. Job 5 was started in May, and the following costs were assigned to it in May: direct materials, $7,200; direct labor, $3,000; and applied overhead, $2,100. Job 5 was finished in June.
2. Job 6 and Job 7 were started in June; Job 6 was finished in June, and Job 7 is to be completed in July.
3. Overhead cost is applied with a predetermined rate based on direct labor cost. The predetermined overhead rate did not change across these months.