Job Costs At the end of August, Darling Company had completed Jobs 40 and 42. Job 40 is for 1,000 units, and Job 42 is for 500 units. The following data relate to these two jobs: On August 4, raw materials were requisitioned for production as follows: 400 units for Job 40 at $20 per unit and 1,400 units for Job 42 at $18 per unit. During August, Darling Company accumulated 700 hours of direct labor