Job-Order Cost Sheets, Balance in Work In Process and Finished Goods Prull Company, a job-order costing firm, worked on three jobs in July. Data are as follows: Job 86 Job 87 Job 88 Balance, July 1 $21,220 $6,350 $0 Direct materials $10,440 $12,380 $16,230 Direct labor $15,980 $12, 110 $23,960 Machine hours 480 300 990 Overhead is applied to jobs at the rate of $16 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 $48,980 (consisting of Job 82 for