Boston Manufacturing Company had the following cost information for May.

Materials Requisitions
Department Number	Job Number	Quantity	Cost per unit
1	88X	6,650		$	8.31
1	88Y	2,130		$	2.52
1	88Y	921		$	4.18
1	88Z	63		$	3.23
1	88Z	1,818		$	9.16

Labor hours and rates
Department Number	Job No.	Labor Hours
1	88X	554
1	88Y	25
1	88Z	613
2	88Y	321
2	88Z	618

The labor rate in Department 1 is $10.50 and in Department 2 is $9.50. The overhead rate in Department 1 is based on direct labor-hours, at $4.50 per hour; in Department 2 the rate is 125 percent of direct labor cost. Boston had no beginning work-in-process inventory for May.

Required:

Calculate the direct materials, direct labor, factory overhead, and total costs for each job.