Cullumber Manufacturing Company employs a job order cost system and keeps perpetual inventory records. The following transactions occurred in the first month of operations: 1 Direct materials requisitioned during the month: Job 101 $25,600 Job 102 20,480 Job 103 30,720 $76,800 2. Direct labor incurred and charged to jobs during the month was: Job 1011 $40.960 Job 102 35,840 Job 103 25,600 $102,400