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Job 301 Job 302 Direct materials $10,630 Direct materials $4,970 Direct labor 4,100 Direct labor 2,100 Factory overhead 2,255 Factory overhead 1,155 Total $16,985 Total

Job 301 Job 302 Direct materials $10,630 Direct materials $4,970 Direct labor 4,100 Direct labor 2,100 Factory overhead 2,255 Factory overhead 1,155 Total $16,985 Total $8,225 Job 303 Job 304 Direct materials $15,220 Direct materials $3,060 Direct labor 4,500 Direct labor 600 Factory overhead Factory overhead

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