Hamilton Company uses job-order costing Manufacturing overhead is applied using a predetermined rate of 150% of direct labour cost. Any overapplied or underapplied 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 Direct labour Applied manufacturing overhead $4,000 $2,000 $3.000 Jobs 102, 103, and 104 were started during February - Direct materials requisitions for February totaled $26,000. . Direct labour cost of $20,000 was incurred for February - Actual manufacturing overhead was $32,000 for February The only job still in process at February 28 was Job 104, with costs of $2 800 for direct materials and $1,800 for direct labour The cost of goods manufactured for February was