Sheridan Church Furniture manufactures custom pews, altars, and pulpits for churches across the southern United States. Since each order is unique, Sheridan uses a job order costing system. During the month of June, Sheridan worked on orders for three churches: Faith Church, Grace Church, and Hope Church. Production on the Faith and Grace orders began in May, and the Faith job was completed in June. Production on the Hope order began in June and was incomplete at the end of the month. Sheridan applies overhead to each job based on machine hours. Prior to the year, managers had estimated manufacturing overhead at $$918,000,$ along with $27,000$ machine hours. Additional cost information related to the three orders is as follows: