Dansville Heating & Cooling installs and services commercial heating and cooling systems. Dansville uses job costing to calculate the cost of its jobs. Overhead is allocated to each job based on the number of direct labour hours spent on that job. At the beginning of the current year, Dansville estimated that its overhead for the coming year would be $68,000. It also anticipated using 4,250 direct labour hours for the year. In May, Dansville started and completed the following two jobs:

Job 101 Job 102 Direct materials used ....... $16,000 $13,500 Direct labour hours used .. ......... 170 hours 85 hours