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 $8,760 and Job 94 with a beginning balance of $7,240. 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:

Line Item Description	Job 93	Job 94	Job 95	Job 96
Direct materials	$930	$4,590	$3,400	$1,270
Direct labor cost	2,160	5,220	2,160	720

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.

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. All amount cells must have an entry; enter zeros as needed