At the end of May , Bergan Company had completed Jobs 200 and 305 Job 200 is for 2 390 units andJob 305 is for 2 053 unitsThe following data relate to these two jobsOn May 7 , Bergan Company purchased on account 10 090 units of raw materials at $8 per unit . DuringMay raw materials were requisitioned for production as follows : 7 500 units for Job 200 at 8 per unitand 1 480 units for Job 305 at $5 per unitDuring May , Bergan Company accumulated 2 500 hours of direct labor costs on Job 200 and 3,090hours on Job 305 . The total direct labor was incurred at a rate of $28 per direct labor hour for Job 200and $24 per direct labor hour for Job 305Bergan Company estimates that total factory overhead costs will be $620 000 for the year Direct laborhours are estimated to be 80.000a . Determine the balance on the job cost sheets for Jobs 200 and 305 at the end of MayJob 200Job 305