In December 2019, West Corporation's manager estimated next year's total direct labor cost assuming 10 persons working an average of 2,000 hours each at an average wage rate of $20 per hour. The manager also estimated the following manufacturing overhead costs for 2020. Indirect labor $ 75,000 Factory supervision 100,000 Rent on factory building 50,000 Factory utilities 100,000 Factory insurance 10,000 Depreciation - factory equipment 500,000 Repairs expense - factory equipment 50,000 Factory supplies used 20,000 Miscellaneous production costs 5,000 Total estimated overhead costs $910,000 At the end of 2020, records show that the company incurred $850,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 100, $100,000; Job 101, $80,000; Job 102, $50,000; Job 103, $120,000; Job 104, $40,000. In addition, Job 105 is in process at the end of 2019 and had been charged $25,000 of direct labor. Direct material costs for each of the jobs were as follows: Job 100, $63,000; Job 101, 42,000; Job 102 35,000; Job 103, 78,000; Job 104 39,000; Job 105, 45,000. No jobs were in the process at the beginning of 2020. The company's predetermined overhead rate is based on direct labor cost. Please write out steps: Please explain steps 1. Determine the total cost of each of the six jobs at the end of 2020