QUESTION: Janica Inc. manufactures socks and uses job costing to calculate the cost of its jobs with direct labour hours as its manufacturing overhead allocation base. At the beginning of current year, the company estimated the following: Estimated overhead costs Estimated direct labour hours $661,500 27,000 The company pays its employees an average amount per direct labour hour as follows: Average pay per DLH $18.00 The company just finished Job 560 and have the following information from the job: Direct materials used Direct labour hours used $19,600 180 Use the above information to answer the following questions.