Custom Cabinetry has one job in process $($Job $120)$ as of June $30$ ; at that time, its job cost sheet reports direct materials of $$6,600,$ direct labor of $$3,000,$ and applied overhead of $$2,550.$ Custom Cabinetry applies overhead at the rate of $85\%$ of direct labor cost. During July, Job $120$ is sold $($on credit$)$ for $$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 used,$$1,800,$$$7,500,$$$2,800$