Decker Screw Manufacturing Company produces special screws made to customer specifications. During June, the following data pertained to these costs:

Decker had no beginning Work-in-Process Inventory for June. Of the jobs begun in June, Job 2906 was completed and sold on account for $30,000, Job 2907 was completed but not sold, and Job 2908 was still in process.

Required:

1. Calculate the direct materials, direct labor, factory overhead, and total costs for each job started in June.

2. Perform the same calculations as in requirement 1, but assume that the direct labor rate per hour increased by 10% in Department 1 and 25% in Department 2.