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.

Lynn Brian Direct materials Auditor labor costs Auditor hours $710 $5,900 $440 $7,700 89 $310 $4,375 50 af November Actual ov Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $51 per auditor hour. The Lynn job is the only incomplete job at the end of November. Actual overhead for the month was $13,600 m etermined overhead rate i $1 per (a) Determine the cost of each job. Cost Lynn s Brian HMile