Custom Cabinetry has one job in process $($Job $120)$ as of June $30$ ; at that time, its job cost sheet reports direct materials of $$7,800,$ direct labor of $$3,100,$ and applied overhead of $$2,480.$ Custom Cabinetry applies overhead at the rate of $80\%$ of direct labor cost. During July, Job $120$ is sold $($on credit$)$ for $$31,500,$ Job $121$ is started and completed, and Job $122$ is started and still in process at the end of July. Custom Cabinetry incurs the following costs during July.

$\backslash$table$[[,$Job $120$ Job,$121$ Job,$122,],[$Direct materials,$$,$$$,$$