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. Job X Job Y Job Z Direct labor hours 230 110 150 Direct materials $ 6,150 $ 2,700 $ 3,900 Direct labor $ 2,700 $ 1,750 $ 1,800 Jobs X and Y were completed in May; however, only 150 of the 200 units included in Job X were sold in May, whereas all 100 of Job Ys units were sold in May. Job Z was not completed by the end of the month. Overhead costs are applied to jobs based on direct labor-hours and the