P3. On May 31, the inventory balances of Tog Designs, a manufacturer of high-quality children's clothing, were as follows: Materials Inventory, $21,360; Work in Process Inventory, $15,112; and Finished Goods Inventory, $17,120. Job order cost cards for jobs in process as of June 30 had the following totals: Job No. 24-A 24-B 24-C 24-D Overhead Direct Materials $1,593 1,492 1,987 1,608 Direct Labor $1,290 1,380 1,760 1,540 $1,677 1,794 2,288 2,002 The predetermined overhead rate is 130 percent of direct labor costs. Materials pur- chased and received in June were as follows. June 4 June 16 June 22 $33,120 28,600 31,920 Direct labor costs for June were as follows. June 15 payroll June 29 payroll $23,680 25,960