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	$	13,395,200
Construction labour		8,165,000
Overhead		8,847,700
Construction labour-hours		460,000

Kalagnanam recorded the following for the first quarter of 2021 for the three jobs that the company started and completed during the quarter:

	School			Residential			Cinema
Direct materials	$	753,500		$	904,200		$	1,356,300
Construction labour-hours		62,100			36,800			16,100

Required:

1. Compute the cost of each job using the current system of cost allocation. (Round intermediate calculations to 2 decimal places.)