Norman Company manufactures customized desks. The following pertains to Job No.953: Direct materials used $22,800 Direct labor hours worked 600 Direct labor rate per hour $16.00 Machine hours used 400 Applied factory overhead rate per machine hour $30.00 What is the cost of applied overhead for Job No. 953? Answer: Sportly, Inc. completed Job No. B14 during 2017. The job cost sheet listed the following: Direct materials $110,000 Direct labor $60,000 Manufacturing overhead applied $40,000 Units produced 3,000 units Units sold 1,800 units How much is the cost of the finished goods on hand from this job