Job Costs Using a Plantwide Overhead Rate : Perrin Company designs industrial prototypes for outside companies. Budgeted overhead for the year was $350,000, and budgeted direct labor hours were 28,000. The average wage rate for direct labor is expected to be $25 per hour. During June, Perrin Company worked on four jobs. Data relating to these four jobs follow: Job 39 Beginning balance $25,600 Job 40 $34,100 Job 41 Job 42 $18,400 $1,700 Materials requisitioned 20,700 Direct labor cost 11,800 23,600 20,700 11,300 5,950 13,500 4,400 Overhead is assigned as a percentage of direct labor cost. During June, Jobs 39 and 40 were completed; Job 39 was sold at 115 percent of cost. Job 40 is the only job in Finished Goods Inventory and will remain there until the customer accepts delivery and pays. Jobs 41 and 42 remain unfinished at the end of the month. Required: 1. Calculate the balance in Work in Process as of June 30. 2. Calculate the balance in Finished Goods as of June 30. 3. Calculate the cost of goods sold for June. 4. Calculate the price charged for Job 39. Round your answer to two decimal places.