Problem 4-55 Calculating Ending Work in Process, Income Statement Pavlovich Prosthetics Company produces artificial limbs for individuals. Each prosthetic is unique. On January l, three jobs, identified by the name Of the person being fitted with the prosthetic, were in process with the following costs: Direct materials Direct labor Applied overhead Total Carter $ 210 374 $1,024 Pelham $ 615 700 595 $1,910 Tillson $1,290 1,260 1,071 $3,621 During the month of January, two more jobs were started, Jasper and Dashell. Materials and labor costs incurred by each job in January are as follows: Carter Pelham Tillson Dashcll Materials $ 600 550 770 2,310 190 Direct Labor $ 300 200 240 2,100 240 Tillson and Jasper's prosthetics were completed and sold by January 31.