Predetermined Overhead Rate, Application of Overhead to Jobs, Job Cost, Unit Cost On August 1, Cairle Company's work-in-process inventory consisted of three jobs with the following costs: Direct materials Direct labor Applied overhead Job 70 Job 71 Job 72 $1,500 $2,000 $850 1,900 1,400 900 1,520 1,120 720 During August, four more jobs were started. Information on costs added to the seven jobs during the month is as follows: Job 70 Job 71 Job 72 Job 73 Job 74 Job 75 Job 76 Direct materials Direct labor $800 $1,235 $3,600 $5,000 $300 $560 $80 1,000 1,400 2,200 1,800 600 850 180 Before the end of August, Jobs 70, 72, 73, and 75 were completed. On August 31, Jobs 72 and 75 were sold.