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LO2, Job Costing with Predetermined Overhead Rate SnoBlo Company manufactures a variety of gasoline-powered snow blowers for discount hardware and department stores. SnoBlo uses a job cost system and treats each customer's order as a separate job. The primary snow blower components (motors, chassis, and wheels) are purchased from three different suppliers under long-term contracts that call for the direct delivery of raw materials to the production floor as needed. When a customer's order is received, a raw materials purchase order is electronically placed with suppliers. The purchase order specifies the scheduled date that production is to begin as the delivery date for motors and chassis; the scheduled date production is to be completed is specified as the delivery date for the wheels. As a consequence, there are no raw materials inventories; raw materials are charged directly to Work-in-Process upon receipt. Upon completion, goods are shipped directly to customers rather than transferred to finished goods inventory. At the beginning of July SnoBlo had the following work-in-process inventories: P5-37. Job 365 .. Job 366 Job 367 . Job 368.... $23,000 15,400 16,000 8,500 otal .$62,900 During July, the following activities took place: Started Jobs 369, 370, and 371. Ordered and received the following raw materials for specified jobs: Job Motors Chassis Wheels Total 367 368. .. . 369 0 1,200 1,200 0 1,600 1,600 14,0005,000 1,000 20,000