Cullumber Company begins operations on April 1. Information from job cost sheets shows the following Manufacturing Costs Assigned Job Number April May June Month Completed 10 $5,460 $4,820 May 11 4,320 4.160 $2,120 June 12 1,220 April 13 4,930 4,770 June 14 6,280 3,790 Not complete Job 12 was completed in April. Job 10 was completed in May. Jobs 11 and 13 were completed in June. Each job was sold for 25% above its cost in the month following completion.