Job-Order Cost Sheets, Balance in Work in Process and Finished Goods Prull Company, a job-order costing tirm, worked on three jobs in July. Data are as follows Job 86 Job 87 Job 88 Balance, July 1 $21,360 $6,170 Direct materials $10,420 $12,310 $16,120 Direct labor Machine hours $16.030 $12,280 S24,040 Overhead is applied to jobs at the rate of $15 per machine hour. By July 31, Jobs 86 and 88 were completed. Jobs 82 and 86 were sold. Job 87 remained in process. On July 1, the balance in Finished Goods was $49,000 (consisting of Job 82 for $25,600 and Job 84 for $23,400, Prull prices its jobs at cost plus 30%. During July, variable marketing expenses were 5% of $2,010; administrative expenses were $4.780. (Round all amounts to the nearest dollar.) sales, and fixed marketing expenses were 643 PM