S Tyler Tooling Company uses a job order cost system with overhead applied to products on the basis of machine hours. For the upcoming year, the company estimated its total manufacturing overhead cost at $$210,460$ and total machine hours at $61,900.$ Du the first month of operations, the company worked on three jobs and recorded the following actual direct materials cost, direct la cost$,$ and machine hours for each job: Direct materials used Direct labor Machine hours Job $10110,300$ $ $ $16,5001,700$ hours Job $102$ $ $7,400$ $ $6,4002,900$ hours Job $103$ $ $4,400$ $ $5,6001,500$ hours Job $101$ was completed and sold for $$50,200.*$ Job $102$ was completed but not sold. Job $103$ is still in process. Actual overhead costs recorded during the first month of operations totaled $$20,140.$ Total $ $22,100$ $ $28,500\}6,100$ hours Tyler Tooling Company uses a job order cost system with overhead applied to products on the basis of machine hours. For the upcoming year, the company estimated its total manufacturing overhead cost at $\backslash (\backslash$$ $210\mathrm{.}460\backslash )$ and total machine hours at $61,900.$ D the first month of operations, the company worked on three jobs and recorded the following actual direct materials cost, direct cost, and machine hours for each job: Job $101$ was completed and sold for $\backslash (\backslash$$ $50,200\backslash ).$ Job $102$ was completed but not sold. Job $103$ is still in process. Actual overhead costs recorded during the first month of operations totaled $\backslash (\backslash$$ $20,140\backslash )$