Ozuna Company uses a job-order costing system with a plantwide predetermined overhead rate based on direct labor-hours. 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:  

Job	Sales		Direct Materials	Direct Labor	Applied Overhead	Total Job Cost	Gross Margin
1	$	2,400	?	?	?	?	?
2	$	5,400	?	?	?	?	?
3	$	9,000	?	?	?	?	?
4	$	1,450	?	?	?	?	?
5	$	2,200	?	?	?	?	?
6	$	7,000	?	?	?	?	?
7	$	1,700	?	?	?	?	?
8	$	1,600	?	?	?	?	?
9	$	8,000	?	?	?	?	?
10	$	4,100	?	?	?	?	?
11	$	3,200	?	?	?	?	?
12	$	2,800	?	?	?	?	?