Heritage Company uses a job$-$order costing system to assign costs to jobs. It had no work in process or finished goods inventories on hand at the beginning of May. The table below provides data concerning the only three jobs worked on in May.

$\backslash$table$[[,$Job X$,$Job Y$,$Job Z$],[$Direct labor hours,$214,94,134],[$Direct materials,$$5,430,$$$2,220,$$$3,740$