Gilford inc uses a job-order costing system. Costs going through the company's work-in-process account during June are listed below. Manufacturing overhead is applied to production using a predetermined overhead rate based on direct labour cost.

Work in process
Balance	0	$95,000 transferred out
Direct materials	$20,000
Direct labour	30,000
Manufacturing overhead	60,000
Balance	$15,000

Only Job 101 was still in process at the end of the month. This job had been charged with $3,000 in direct materials cost. Required:

1. Complete the following for Job 101:

Direct materials	$3,000
Direct labour
Manufacturing overhead
Total cost at June 30

1. Determine the total amount of materials cost charged to completed jobs during the month.