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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

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 $ 15,200 $ 33,100 $ 27,100
Direct labor 8,200 14,400 21,200
Overhead applied 4,100 7,200 10,600

Additional Information

Job 5 was started in May, and the following costs were assigned to it in May: direct materials, $6,100; direct labor, $1,900; and applied overhead, $1,000. Job 5 was finished in June.

Job 6 and Job 7 were started in June; Job 6 was finished in June, and Job 7 is to be completed in July.

Overhead cost is applied with a predetermined rate based on direct labor cost. The predetermined overhead rate did not change across these months.

2. What is the total cost of direct labor used in June?

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