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 $740 $420 $340 Auditor labour costs $5,450 $6,720 $3.575 Auditor hours 77 97 50 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $63 per auditor hour. The Koppel job is the only incompletejob at the end of November Actual overhead for the month was $13,680, 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 $740 $420 $340 Auditor labour costs $5,450 $6,720 $3.575 Auditor hours 77 97 50 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $63 per auditor hour. The Koppel job is the only incompletejob at the end of November Actual overhead for the month was $13,680