Probl Kenno Prosthetics Company produces artificial limbs for individuals. Each prosthetic is unique On January 1, three jobs (identified by the name of the person being fitted with the prosth em 5-28 Calculating Ending Work in Process, Income Statement were in process with the following costs: Direct materials Direct labour Applied overhead Asher Bryson Cooper S 400 $1,360 3,120 2,800 2,240 $6,400 1,400 1.120 S2,920 4,200 3,360 S10,680 Total During the month of January, two more jobs were started, for Davison and Egberts. Materials and labour costs incurred by each job in January are as follows: Materials S2.400 2,200 3,440 5,240 1,040 Direct Labour Asher Bryson Cooper Davison Egberts $1,200 800 1,000 6,600 720 Cooper's and Davison's prosthetics were completed and sold by January 31