Job cost cards for the current are listed at the right. Overhead costs are calculated at 140% of the direct labor cost. Solve for the WIP balances for the individual jobs and the monthly total.	Job Order Cards in Process at the End of Month
	Job #	Direct Labor	Direct Materials	Overhead	Total	Quantity	Unit Cost
	123	$1,500	$1,500
	456	$2,000	$2,000
	789	$1,800	$2,500
The following are the quantities produced for each job. Job #123, 1000; Job #456, 700; Job #789, 1200; Job #1010, 500; and Job #1213, 800. Calculate the cost per unit for all these jobs.	1011	$3,000	$2,250
	1213	$5,000	$3,200
			Monthly Total
Complete the grey areas.