Marigold Church Furniture manufactures custom pews, altars, and pulpits for churches across the southern United States. Since each order is unique, Marigold uses a job order costing system. During the month of June, Marigold worked on orders for three churches: Faith Church, Grace Church, and Hope Church. Production on the Faith and Grace orders began in May, and the Faith job was completed in June. Production on the Hope order began in June and was incomplete at the end of the month. Marigold applies overhead to each job based on machine hours. Prior to the year, managers had estimated manufacturing overhead at $1,020,000, along with 30,000 machine hours. Additional cost information related to the three orders is as follows: Faith Grace Hope Beginning balance, June 1 $4,000 $2,600 Direct materials, June $8,500 $6,200 $3,700 Direct labor, June $13,400 $7,000 $5,200 Manufacturing OH, June ? ? ? Machine hours, June 2,200 1,100 1,700