Pharoah Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances: Raw materials $10,390 Work in process 69,792 Finished goods 32.480 Work in process consisted of the following jobs: Job 22 Job 24 Job 25 Direct materials $6,570 $5,500 $5,090 Direct labour 11,130 9.760 10,070 Applied overhead 7,791 6.832 7,049 Total $25,491 22.092 $22.209 Number of units 20 30 Finished goods consisted of Job 23, with the following costs Job 23 Direct materials $8.690 Direct labour 13,990 Applied overhead 9.790 Total $32,470 Number of units 50 Shown below are the direct cost data related to jobs started in October Job 26 Job 27 Job 28 Total Direct materials $5.490 $5.940 $4.450 $15,880 Direct labour $11,870 $9.900 $6.260 $28,030 Number of units 20 30 20