Boeing Company manufactures aircraft using job costing. In September 2030, the company undertakes three aircraft production contracts with the following costs:

Contract	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Contract A	250,000	150,000	80,000
Contract B	300,000	160,000	90,000
Contract C	275,000	155,000	85,000

Indirect labor costs amount to $100,000.

Required:

• Calculate the total manufacturing costs for each contract.
• Determine the cost per unit for each contract produced.
• Allocate indirect labor costs to each contract using the job costing method.
• Analyze the impact of labor costs on job costing profitability.
• Prepare a job costing statement for Boeing Company.