Hamilton Company uses a normal job-order cost system. Manufacturing overhead is applied using a predetermined rate of 150% of direct labor cost. Any over- or under-applied manufacturing overhead is closed to the Cost of Goods Sold account at the end of each month. Additional information is available as follows:

• Job 101 was the only job in process at January 31. The job cost sheet for this job contained the following costs at the beginning of the month:

Direct materials