Plainview Paving Contractors $($PPC$)$ is a rapidly growing, recently established company that has not been profitable despite increases in sales. It has hired you as a consultant to find ways to improve profitability. You believe that the problem results from poor cost control and inaccurate cost estimation on jobs. The company has essentially no accounting system from which to collect data. You are able, however, to piece together the following information for April:

Production

Completed Job $33.$

Started and completed Job $41.$

Started Job $42.$

Inventory values

Work$-$in$-$process inventory $($excluding applied overhead$)$:

March $31$: Job $33$Direct materials$ $7,200$Labor $(850$ hours $$ $ $36)30,600$

April $30$: Job $42$Direct materials$ $5,800$Labor $(920$ hours $$ $$36)33,120$

Job $33$ was exactly $60$ percent complete as to labor on March $31.$

Job $42$ was exactly $40$ percent complete as to labor on April $30.$

All direct materials necessary to do the entire job were charged to each job as soon as it was started.

There were no direct materials inventories or finished goods inventories at either March $31$ or April $30.$

Actual overhead was $$112,000.$

Cost of goods sold $($before adjustment for over$-$ or underapplied overhead$)$:

Job $33$Materials$ $7,200$Labor?Overhead?Total$ $104,100$

Job $41$Materials$?$Labor?Overhead?Total?

Overhead was applied to jobs using a predetermined rate per labor dollar that has been used since the company began operations.

All direct materials were purchased for cash and charged directly to Work$-$in$-$Process Inventory when purchased. Direct materials purchased in April amounted to $$16,560.$

Direct labor costs charged to jobs in April were $$115,200.$ All labor costs were the same per hour for all laborers for April.

Required:

Calculate the following:

The cost elements $($materials$,$ labor, and overhead$)$ of cost of goods sold before adjustment for over$-$ or underapplied overhead for each job sold.

The value of each cost element $($materials$,$ labor, and overhead$)$ for each job in work$-$in$-$process inventory at April $30.$

Over$-$ or underapplied overhead for April.