Job Costing Comprehensive Problem Builders, Inc. builds heavy duty machines. As of the beginning of January the company had three jobs already in progress (jobs X, Y, and Z). Below are the costs incurred to date on each of these jobs: Costs incurred to date Jobs in Process Job Z $60,000 Job Y $35,000 Job X $3,000 TOTAL Work in Process $98,000 During the month of January the company started five more jobs (jobs S, T, U, V and W). Below is a summary of the direct materials used for all eight jobs and the direct labor hours incurred on each job during the month of January: Jobs Worked in January Job Z Direct Materials Used Direct Labor hours incurred $5,000 35