Based on the compatibility and efficiency of its newly designed sprinkler systems $,$ Waterways was successful in its bid to upgrade the irrigation systems for $10$ soccer fiel owned by the local municipality $.$ Three of the local installation operators were assigned to work on the upgrades because all these employees were familiar with the new systems At the end of the first month of work $,$ the following information was pulled from the work in process inventory records for the jobs that had been started by the three groups $.$ Direct Materials Direct Labour Manufacturing Overhead WIP Total Job SOC $01$ May $10$ $ $5,000$ May $157,500$ $ $7,000$ $ $8,4007,2006,000$ May $31$ $ $12,500$ $ $13,000$ $ $41,100$ $ $15,600$ Job SOC $02$ May $3$ $ $3,000$ $ $4,300$ $ $5,160$ May $153,600$ May $313,0001,200$ $ $20,260$ $ $4,200$ $ $8,760$ $ $7\mathrm{.}300$ Job SOC $-03$ $ $2,000$ $ $2,400$ May $157,2006,0006,000$ May $185\mathrm{.}4004,5004,500$ May $31$ $ $38,000$ $ $15,000$ $ $12,500$ $ $10,500$ the month of the following to the