On March 1, Moor Company had work in process totaling $21,690. This balance was made up of three jobs with the following costs: b #359 Job 360 ob 361. direct materials $3,560 2,700 $2,000 direct labor 2,000 1,900 4,000 applied overhead 1,330 1,400 2,800 During March, Moor Company reported th e following transactions: a. direct materials purchased on accou nt totaled $27,000 b. direct materials used were: Job 359 $12,500; Job 360, $11,260; and Job 3 61, $5,500 c. direct labor incurred was: Job 359, 250 hours at $20 per hour; Job 360, 28 0 hours at $15 per hour and Job 361, 140 hour s at $12 per hour d. overhead was applied to jobs at a r ate of 70% of direct labor cost e. Job 360, which consisted of 100 uni ts, was completed and transferred to t he finished goods warehouse f. 37 units from Job 360 were sold and shipped to the customer; the customer was billed for 150% of the cost of the units g. the actual overhead cost during Mar ch was equal to the applied overhead t hus there was no overhead variance for the mo