Instructions: Journalize the transactions. (Omit explanations.) Actividad 2: Job Costing ROBLES and Associates, a C.P.A. firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November. Direct materials Robles $650 Walker $350 Barton $200 Direct labor costs $5,400 $6,600 $3,375 Direct labor auditor 65 80 30 hours Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $60 per auditor hour. The Barton job is the only incomplete job at the end of November.