Parker Company has a job-order costing system. In June, Job #461 was started, completed, and sold to a customer Unit costs associated with Job #461 are as follows: Direct materials $60 Direct manufacturing labor 10 Manufacturing overhead 50 Sales Commission (2% of sales) Administrative salaries 16 Total $140 The cost of goods sold related to Job #461 ks 4 $120 $70 O $140 5136 5124