G. Galo Ltd uses a normal job-order costing to assign costs to products. At the beginning of the year, the company estimated that total overhead costs for the year would be $90,000 and it budgeted total labour-hours of 7,500. Actual labour hours worked for the period January 1 to November 30 were 6,875. On December 1, the company had three jobs in process: WIP at December 1 Job Number 750 751 752 Direct Materials(DM) $700$1250 1,200 675 $3,125 $850 300 225 Direct Labour(DL 600 Manf Overhead(MO)300 Total 1375 During the month of December the following costs were incurred by job: | $625 Job Number 750 751 752 753 754 $250 450 $350 720 40 $750 2,970 165 $650 DM DL Hours25 In addition, the company incurred the following actual costs during the month of December 85 110 Plant Depreciation $1,245 900 2,600 1,800 4,850 3,900 Factory Utilities Advertising Expense Factory Supplies Sales Salaries DM Purchases