Custom Cabinetry has one job in process $($Job $120)$ as of June $30$; at that time, its job cost sheet reports direct materials of $$3,000,$ direct labor of $$4,000,$ and applied overhead of $$2,800.$ Custom Cabinetry applies overhead at the rate of $70\%$ of direct labor cost. During July, Job $120$ is sold $($on account$)$ for $$20,000.$ Job $121$ is started and completed, and Job $122$ is started and still in process at the end July. Custom Cabinetry incurs the following costs during July.

$\backslash$table$[[,$Job $120,$Job $121,$Job $122],[$Direct materials,$$2,000,$$$7,000,$$$4,000$