Carver Test Systems manufactures automated testing equipment. The company uses a job-

order costing system and applies overhead on the basis of machine-hours. At the beginning

of the year, estimated manufacturing overhead was $1,960,000 and the estimated machine-

hours was 98,000. Data regarding several jobs at Carver are presented below. (Picture)

Job # Beginning Bal. Direct Materials Direct Labor Machine Hour XJ-107 $118,600 $4,000 $8,400 150 ST-211 $121,450 $2,500 $12,160 300 XD-108 $21,800 $86,400 $36,650 3100 SL-205 $34,350 $71,800 $32,175 2700 RX-115 $0 $18,990 $21,845 1400