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.