Case Construction Company, a three-year-old business, provides contracting and construction services to a variety of clients. Given that each construction job is different from any other, company accountant Susan Kalagnanam decided that it was best to use a job- order 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 Direct materials Construction labour Overhead Construction labour-hours $14,851,200 9,690,000 12,041,900 510,000 Kalagnanam recorded the following for the first quarter of 2021 for the three jobs that the company started and completed during the quarter Direct materials, Construction labour-hours School 5835,375 68,850 Residential $1,002,450 40,800 Cin $1,503,675 17,000