GHI Inc has commenced work on three is duseg its first year of operations Costs incurred for each of these jobs are as follows Direct Materials Direct Labour Job 1 $100,000 $200,000 Job 2 Job 3 $150,000 $200,000 $300,000 $250,000 Overhead is appted to jobs at a rate of 50-60 per direct labour dollar spent During the year, Job 1 was completed white Job 2 was completed and sons Job 3 is stat in process at the end of the year GHrs Cost of Goods Manufactured for the year was MusiChuse O $250000 $1275.000 $450000 $100000