Fritz Accounting, 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 two audit jobs conducted in November. Ron Paul Direct materials $830 $600 Auditor labor costs $4,900 $7,600 Auditor hours 62 48 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $50 per auditor hour. The Paul job is the only incomplete job at the end of November. Actual overhead for the month was $11,100. Determine the cost of the Ron job. $5,730 $3,100 $5,792 $8,830