Lowell Manufacturing Company uses a normal job-order costing system. Lowell started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Lowell worked on three jobs and incurred the following: This content is copyrighted Select October Manufacturing Information in Total and by Job Total Job A Job B Job C Direct materials $55,000 $12,000 $25,000 $18,000 Direct labor cost (at $20/hr) $23,000 $8,000 $10,000 $5,000 Direct labor hours 1,150 hours 400 hours 500 hours 250 hours Lowell applies manufacturing overhead at a rate of $15 per direct labor hour. October results: Lowell completed Job A. It was sold. Lowell completed Job B. I was not sold. Lowell had not completed Job C as of the end of October. Each job will have these costs: direct materials, direct labor and applied overhead