Perez Company shows the following costs for three jobs worked in September. Job 114 Balances on August 31 Direct Materials Used (in August) $14,000 Direct Labor Used (in August) 18,000 Overhead Applied 9,000 Costs during September Direct materials used 100,000 Direct labor used 30,000 Overhead applied ? Status on September 30 Finished (sold) Job 115 Balances on August 31 Direct Materials Used (in August) $18,000 Direct Labor Used (in August) 16,000 Overhead Applied 8,000 Costs during September Direct materials used 170,000 Direct labor used 68,000 Overhead applied ? Status on September 30 Finished (unsold) Job 116 Balances on August 31 Direct Materials Used (in August) Direct Labor Used (in August) Overhead Applied Costs during September Direct materials used 80,000 Direct labor used 120,000 Overhead applied ? Status on September 30 In process Additional information: A. Raw materials inventory has an august 31 balance of $150,000 B. Raw materials purchases in September are $400,000, and total factory payroll cost in September is $232,000. C. Actual overhead costs incurred in September are indirect materials, $30,000; indirect labor, $14,000; factory rent, $20,000; factory utilities, $12,000; and factory equipment depreciation, $30,000. D. Predetermined overhead rate is 50% of direct labor cost. E. Job 114 is sold for $380,000 cash in September. Required: 1. Determine the amount of overhead applied to each job in September. 2. Determine the total cost assigned to each job as of September 30 (including the balances from August 31)