Custom Cabinetry has one job in process (Job 120) as of June 30; at that time, its job cost sheet reports Exercise 19-5 direct materials of $6,000, direct labor of $2,800, and applied overhead of $2,240. Custom Cabinetry ap Manufacturing cost flows lies overhead at the rate of 80% ofdirect labor cost. During July, Job120) is sold (on account ) for S22000, P1 P2 P3 lob 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 July Product Costs Job 121 $6,000 3,700 Job 120 Job 122 $2,500 2,100 Total $9,500 8,000 Direct materials ,.. Direct labor $1,000 2,200