Example 3 Gilford, Inc, uses company's WIP account during June are listed below. Manufacturing overhead is applied to production using a predetemined overhead rate based direct labour cost a job-order costing system. Costs going through the on Work in Process Beg. Balance Direct materials Direct labour Manufacturing Overhead $95,000 Transferred out -0- $20,000 $30,000 $60,000 End. Balance $15,000 Only Job 105 was still in process at the end of the month. This job had been charged with $3,000 in direct materials cost Required: a.) Complete the following for Job 105 Direct materials $3,000 Direct labour Manufacturing overhead Total cost at June 30 b.) Determine the total amount of materials cost charged to completed jobs during the month