QS 15-10 Manufacturing cost flows LO P1, P2, P3 On March 1 a dressmaker starts work on three custom-designed wedding dresses. The company uses job order costing and applies overhead to each job (dress) at the rate of 49% of direct materials costs. During the month, t jobs used direct materials as shown below. Job 1 $6,300 Job 2 $8,300 Job 3 $2,800 Direct materials used During the month, the jobs used direct labor as shown below. Jobs 1 and 3 are not finished by the end of March, and Job 2 is finished but not sold by the end of March. Job 1 $11, 300 Job 2 $4,600 Job 3 $3,600 Direct labor used 1. Determine the amounts of direct materials, direct labor, and factory overhead applied that would be reported job cost sheets for each of the three jobs for March. JOB COST SHEET Job 1 Job 2 Job 3 Direct materials Direct labor Factory overhead Total 2. Determine the total dollar amount of Work in Process Inventory at the end of March. Ending work in process inventory 3. Determine the total dollar amount of Finished Goods Inventory at the end of March. Assume the company has no beginning Work in Process or Finished Goods inventories. Finished goods inventory