At the end of June, the job cost sheets at Ace Roofers show the following costs accumulated on three jobs. At June 30 Direct materials Direct labor Overhead applied Additional Information Job 5 $ 17,000 10,000 5,000 Job 6 $ 34,000 16,200 8,100 Job 7 $ 28,000 23,000 11,500 a. Job 5 was started in May, and the following costs were assigned to it in May: direct materials, $7,000; direct labor, $2,800; and applied overhead, $1,900. Job 5 was finished in June. b. Job 6 and Job 7 were started in June; Job 6 was finished in June, and Job 7 is to be completed in July. c. 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? Direct labor used in June