Calculate the balance in ending work in process and cost of goods sold before any adjustments for under-or overallocated overhead. Begin by calculating ending work in process before any adjustments for under- or overallocated overhead. We are given the amount of direct materials and direct labor costs in each of the two jobs in process at the end of the year. To determine the total costs in ending work in process, we must also include the amount of overhead allocated to each of those jobs in process. Remember that for each job, overhead allocated will equal 1.8 times the direct labor costs for that job. Go ahead and calculate the overhead allocated to each job and then complete the table below. Job 11 Job 12 Direct materials Direct labor Overhead Ending work in process $ $ 4,630 $ 5,200 9,360 19,190 $ Total Cost 10,080 11,300 20,340 41,720 5,450 $ 6,100 10,980 22,530 1: Data Table 2: Data Table Budgeted direct labor costs Budgeted overhead costs Costs of actual material used Actual direct labor costs Actual overhead costs Job 11 Job 12 Direct materials $ $ 4,630 5,450 $ $ $ $ $ $ $ Direct labor 5,200 6,100 270,000 486,000 163,000 257,000 463,800