Following is cost information for May 2017: (Click the icon to view the cost information for May 2017.) ChurnMark performs market research for consumer product companies across the country. The company conducts telephone surveys and gathers consumers together in focus groups to review foods, cleaning products, and toiletries. ChurnMark uses a normal-costing system with one direct-cost pool, labor, and one indirect-cost pool, general overhead. General overhead is allocated to each job based on 130% of direct labor cost. Actual overhead equaled allocated overhead as of April 30, 2017. Actual overhead in May was $107,970. (Click the icon for additional information about ChurnMark.) As of May 1, there were two jobs in progress: Nibble Candy Bars, and Intense Toothpaste. The jobs for Roja Organic Salsa and Dazzle Dish Liquid were started during May. The jobs for Nibble Candy Bars and Dazzle Dish Liquid were completed during May. Read the requirements. Requirement 1. Calculate JIP at the end of May. Balance at the Job end of May Total i Data Table From Beginning JIP Incurred in May Band Labor 31,300 $ 23,830 General Overhead Allocated 28,000 10,000 $ Nibble Candy Bars Intense Toothpaste Roja Organic Salsa Dazzle Dish Liquid Labor 12,000 38,000 21,600 5,300 Print Print | Done] Done