Pedro Morales and Associates, a CPA firm, uses job-order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November: Koppel Dupont Rojas Direct materials $800 $470 $260 Auditor labour costs $5,440 $6,710 $3,515 Auditor hours 74 92 40 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $61 per auditor hour. The Koppel job is the only incomplete job at the end of November. Actual overhead for the month was $11,970. (a) Determine the cost of each job. Koppel Dupont Rojas Cost of each job $ $