Riverwood Accounting Company has the following account in its cost records: Work in Process-Jones Audit Direct labor 140,000 Services completed 295,771 Project overhead 189,000 Riverwood applies overhead to projects at a predetermined rate based on direct labor costs. Assume that Riverwood uses a job order costing system and that Jones Audit is the only job in process at the end of the period. Complete the following cost sheet for services still in process for Jones Audit. Job Order Cost Sheet Jones Audit (Services in Process) Direct labor Project overhead Total cost