Don Lieberman and Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November. Concord Inc. Sheridan Inc. Marigold Inc. Direct materials $690 $490 $310 Auditor labor costs $5,600 $7,600 $3,575 Auditor hours 77 89 50 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $56 per auditor hour. The Concord job is the only incomplete job at the end of November. Actual overhead for the month was $12,400. (a) Determine the cost of each job.