Chung Corporation uses a job order costing system. Five jobs were worked on during the current year. The predetermined overhead rate is 50% of direct labor costs. The following cost information is available (all materials and time ticket information applies to direct costs): What is the balance of Work In Process account at the end of the period Job Materials Used Labor Used 101 $67,000 $34,000 102 $65,000 $76,000 103 $42,000 $54,000 104 $36,000 $40,000 105 $57,000 $70,000 Complete the job cost sheets for each job. Job No. 101 Job No. 102 Job No. 103 Materials Materials Materials Labor Labor Labor Overhead Overhead Overhead Total Cost Total Cost Total Cost Status In Process Status In Process Status Finished Job No. 104 Materials Labor Job No. 105 Materials Labor Overhead Total Cost Overhead Total Cost Status Sold Status Finished