Case Construction Company, a three-year-old business, provides contracting and construction services to a varlety of clients. Given that each construction job is different from any other, company accountant Susan Kalagnanam decided that it was best to use ajoborder costing system to allocate costs to the different jobs. She decided to use construction labour-hours as the basis for overhead allocation. In December 2020 , she estimated the following amounts for the year 2021 . Kalagnanam recorded the following for the first quarter of 2021 for the three jobs that the company started and completed during the quarter: Required: 1. Compute the cost of each job using the current system of cost allocation. (Round intermediate calculations to 2 decimal places.)