Naranjo Company designs industrial prototypes for outside companies. Budgeted overhead for the year was $$280,000,$ and budgeted direct labor hours were $16,000.$ The average wage rate for direct labor is expected to be $$35$ per hour. During June, Naranjo Company worked on four jobs. Data relating to these four jobs follow:

$\backslash$table$[[,$Job $39,$Job $40,$Job $41,$Job $42],[$Beginning balance,$$26,900,$$$35,100,$$$18,400,$$$300$