Ozuna Company uses a job$-$order costing system with a plantwide predetermined overhead rate based on direct laborhours. For job costing purposes, it uses an average direct labor wage rate of $$20$ per hour. The company has been struggling financially; accordingly, it has asked you to conduct a job profitability study beginning with a thorough critique of its existing cost system. To keep the scope of your project manageable, you have chosen a subset of $12$ jobs from the many jobs completed by the company during the year. Your goal is to complete the table shown below and comment on the insights that it provides:

$\backslash$table$[[$Job$,$Sales,$\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Applied$],[$Overhead$]],\backslash$table$[[$Total Job$],[$Cost$]],\backslash$table$[[$Gross$],[$Margin$]]],[1,$$$2,400,?,?,?,?,?$