Job A10 $ 263 Expedition Company worked on five jobs during May: Jobs A10, B20, C30, D40, and E50. At the end of May, the job cost sheets for these five jobs contained the following data: Beginning balance Job 820 $ 280 Job C30 $ 242 Job D40 $ 228 Job E50 $ 280 Charged to the jobs during May: Direct materials $ 300 $ 280 $ 330 $ 205 $ 410 Direct labor $ 280 $ 290 $ 175 $ 310 $ 340 Manufacturing overhead applied Units completed $ 307 310 $ 320 $ 123 $ 232 $ 290 Units sold during May 0 0 145 145 0 340 0 290 Jobs A10, C30, and E50 were completed during May. Jobs B20 and D40 were incomplete at the end of May. There was no finished goods inventory on May 1, and the company's total manufacturing overhead applied always equals its total actual manufacturing overhead.