Job Order Cards in Process at the End of Month job cost cards for the current are listed at the right. Overhead costs are calculated at Job # Direct Labor Direct Materials Overhead Total Quantity Unit Cost 140% of the direct labor cost. Solve for the 123 $1,500 $1,500 WIP balances for the individual jobs and 456 $2,000 $2,000 the monthly total. 789 $1,800 $2.500 700; Job #789, 1200; Job #1010, 500; and 1011 $3,000 $2.250 ob #1213, 800. Calculate the cost per unit 1213 $5,000 $3,200 for all these jobs. Monthly Total Complete the grey areas