Gray Industries uses Job Order Costing. During the month of January the following costs were attributed to jobs started and completed. Direct Labor is paid at the rate of $18 per hour. Factory Overhead is applied at $75 per direct labor hour. What is the total cost of jobs finished during the month? Direct Direct Job Labor Materials HOURS 101 $8500 40 hours 102 $7200 36 hours 103 $5500 25 hours 104 $10000 50 hours