Napoo system Tirst mon operation, were as follows: Information State University On-the-Go Home Precious Pre-school Direct Materials Cost (food) $54,200 $36,400 $79,900 Direct Labor Cost $45,800 $40,800 $52,800 Labor Hours 3,160 3,510 4,170 The company applies overhead at a rate of $19.00 per labor hour. It completed all of its jobs in November. Total revenue for the three jobs amounted to $395,800. The actual overhead for the month was $141,800, of which $114,700 should be credited to accounts payable and $41,000 should be credited to Accumulated Depreciation. Determine the costs that should be assigned to each of the jobs. TOTAL State University On-the-Go Home Precious Pre-school 54200 36400 79900 170500 45800 40800 52800 139400 Direct Materials Direct Labor Applied Overhead Total Job Cost Manufacturing Overhead