Mighty Lights produces decorative lamps in several styles and finishes. The company uses a job order costing system to accumulate product costs. Because much of the production process is automated, Mighty Lights has selected machine hours as its overhead application base In April, Mighty Lights worked on four jobs. Jobs 78 and 79 were started in March and completed and delivered to customers in April Job 80 was started and finished in Apri, and at the end of April, the lamps from the job were in the warehouse. Job 81 was started but not completed at the end of April 78 79 80 81 Costs Added in March Direct materials Direct labor Overhead Machine hours Costs Added in April Direct materials Direct labor Machine hours $29,400 $12,400 $39,400 $1,100 $46,740 820 MH $684 12 MH $6,400 $9,000 $26,000 20,000 $10,600$7,000 $500 17 MH 60 MH800 MH 700 MH (a) Calculate the total manufacturing cost for April Total manufacturing cost 79500 (b) Calculate the total cost of each of the four jobs as of the end of April Job 78 Job 79 Job 80 Job 81 Total Cost 9000 32400 30600 7500