Attaway Company designs bridge tooling for outside companies. Budgeted overhead for the year was $315,000, and budgeted direct labor hours were 21,000. The average wage rate for direct labor is expected to be $30 per hour. During June, Attaway Company worked on four jobs. Data relating to these four jobs follow: Job 39Job 40Job 41Job 42Beginning balance$23,600$32,000$19,600$1,800Materials requisitioned21,30023,80013,60013,500Direct labor cost12,40020,9008,2504,400 Overhead is assigned as a percentage of direct labor cost. During June, Jobs 39 and 40 were completed; Job 39 was sold at 115 percent of cost. (Attaway had originally developed Job 40 to order for a customer; however, that customer was recovering from being hit by a hurricane. Attaway decided to hold Job 40 in inventory while the customer got its operations back up and running. Job 40 is the only job in Finished Goods Inventory.) Jobs 41 and 42 remain unfinished at the end of the month.