• 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	$70,100 transferred out
Direct materials	$24,000
Direct labour	30,000
Manufacturing overhead	36,000
Balance	$19,900

• Only Job 105 was still in process at the end of the month. This job had been charged with $2,300 in direct materials cost. Required: a.) Complete the following for Job 105:

Direct materials	$2,300
Direct labour
Manufacturing overhead
Total cost at June 30

• b.) Determine the total amount of materials cost charged to completed jobs during the month.