D Questions 9 through 14 are based on the following information: ACG Inc. is a local business that makes large statues and monuments. The company uses job- costing and uses normal-costing to allocate overhead to jobs. Overhead is allocated to jobs on the basis of machine-hours and is allocated at the end of each month. The following information has been provided for the year-ended December 31, 2021: Budgeted Amount Actual Amount Direct materials Direct labor Manufacturing overhead Machine-hours $170,000 $148,500 $225,000 $201,000 $300,000 $320,000 12,500 12,200 A January 1, 2021, ACG had no jobs in process (meaning the balance in work-in-process at the beginning of the year was $0). During the year, ACG started work on two new jobs (Job 21-A and Job 21-B). Information related to the jobs for 2021 follows: Direct materials Job 21-A $88,500 Job 21-B $60,000 $73,000 5,000 Direct labor Machine-hours $128,000 7,200 Job 21-A was completed in November 2021 and delivered to the customer; Job 21-B was still in process at December 31, 2021.