Perez Company shows the following costs for three jobs worked on in September.

Job 114 Job 115 Job 116 Balances on August 31 Direct materials used (in August) . . . $ 14,000 $ 18,000 Direct labor used (in August) . . . .... 18,000 16,000 Overhead applied (August) . ..... 9,000 8,000 Costs during September Direct materials used. . . ..... 100,000 170,000 $ 80,000 Direct labor used . . ... 30.000 68,000 120,000 Overhead applied. . .. .. ? Status on September 30 Finished (sold) Finished (unsold) In process