Question 1 (10 points) Ignore the points listed in problem - each question is worth 2.5 points each for a total of 10 points. Pribil Farm Equipment is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year include $280,000 in overhead and 10,000 direct labor hours. Pribil worked on five jobs in March. Data are as follows: Balance, 3/1 Job 89 $3,900 Job 90 $15,800 Job 91 Job 92 Job 93 $9,000 $ 0 S 0 Direct materials 13,000 17,000 29,400 15,600 8,200 Direct labor cost 5,600 4.500 3,240 700 3,220 Direct labor hours 400 hrs. 300 hrs. 180 hrs. 50 hrs. 230 hrs. By March 31, Jobs 89 and 91 were completed and sold. Job 90 was completed but not yet sold. The rest of the jobs remained in process.