Jenkins Company uses a j

ob order cost system with overhead applied to jobs on the basis of direct labor hours. The direct labor rate is $$20$ per hour, and the predetermined overhead rate is $$15$ per direct labor hour. The company worked on three jobs during April. Jobs A and B were in process at the beginning of April. Job A was completed and delivered to the customer. Job B was completed during April but not sold. Job C was started during April but not completed. The job cost sheets revealed the following costs for April: