Custom Cabinetry has one job in process (Job 120) as of June 30; at that time, its job cost sheet reports direct materials of $6,000, direct labor of $2,800, and applied overhead of $2,240. Custom Cabinetry applies overhead at the rate of 80% of direct labor cost. During July, Job 120 is sold for $22,000, Job 121 is started and completed, and Job 122 is started and still in process at the end of the month. Custom Cabinetry incurs the following costs during July. Compute Overhead Applied for each project, then complete the second part of the problem. Compute the July 31 balances of the Work in Process Inventory and the Finished Goods Inventory accounts. (Assume there are no jobs in Finished Goods Inventory as of June Optimal Health is an outpatient surgical clinic. The clinic's three activity cost pools and their cost drivers ifinlinwe. The two main surgical units and their actual cost driver usage follow. 2. Allocate overhead costs to both the general surgery and the orthopedic surgery units. Compute total overhead cost and average overhead cost per patient for both surgery units