Company D undertakes a construction project consisting of three jobs: Job 1, Job 2, and Job 3. The direct materials, direct labor, and overhead costs for each job are as follows:

• Job 1: $10,000, $15,000, $5,000
• Job 2: $8,000, $20,000, $7,000
• Job 3: $12,000, $25,000, $6,000 Calculate the total cost of each job and discuss how job costing helps in monitoring project profitability and resource allocation.