During October, Jobs 878, 879, and 880 were started. Data on costs added during October for all jobs are as follows: Dire materials Direct labor Job 877 Job 878 Job 879 Job 880 $14,440 $5,990 $3,460 $1,880 14,800 8,400 1,500 2,300 < Overhead is applied to production at the rate of 85% of direct labor cost. Job 877 was completed on October 28, and the client was billed at cost plus 50%. All other jobs remained in process. Required: 1. Prepare a brief job-order cost sheet showing the October 1 balances of all four jobs, plus the direct materials and direct labor costs during October. There is no need to calculate applied overhead at this point or to total the costs. All amount cells must have an entry; enter zeros as needed. Ochoa Company Job-Order Cost Sheets Line Item Description Beginning balance Direct materials Direct labor Feedback For the Month of October Job 877 Job 878 Job 879 Job 880 18,600 0 0 0 14,440 V 5,990 3,460 1,880 14,800 8,400 V 1,500 V 2,300