Jagjit Company designs and builds retaining walls for individual customers. On August 1, there were two jobs in process: Job 93 with a beginning balance of $8,820, and Job 94 with a beginning balance of $7,220. Jagjit applies overhead at the rate of $7 per direct labor hour. Direct labor wages average $18 per hour. Data on August costs for all jobs are as follows:

	Job 93	Job 94	Job 95	Job 96
Direct materials	$930	$4,550	$3,400	$1,300
Direct labor cost	2,340	5,220	2,880	1,080

During August, Jobs 95 and 96 were started. Job 93 was completed on August 17, and the client was billed at cost plus 40%. All other jobs remained in process.

	Required:
1.	Calculate the number of direct labor hours that were worked on each job in August.
2.	Calculate the overhead applied to each job during the month of August.
3.	Prepare job-order cost sheets for each job as of the end of August.
4.	Calculate the balance in Work in Process on August 31.
5.	What is the price of Job 93?
6.	CONCEPTUAL CONNECTION: Partway through the year, Jagjit bought a bulldozer to handle larger jobs. The bulldozer cost $38,200 and is needed for larger commercial jobs. Smaller residential jobs can still be done with the smaller bobcat tractor. How could the bulldozers cost be applied to only those jobs that need the larger equipment?