Perez Mfg$.\text{'}$s August $31$ inventory of raw materials is $$150,000.$ Raw materials purchases in September are $$400,000,$ and factory payroll cost in September is $$232,000.$ Overhead costs incurred in September are: indirect materials, $$30,000$; indirect labor, $$14,000$; factory rent, $$20,000$; factory utilities, $$12,000$; and factory equipment depreciation, $$30,000.$ The predetermined overhead rate is $50\%$ of direct labor cost. Job $114$ is sold for $$380,000$ cash in September. Costs for the three jobs worked on in September follow.