Spicy P, Inc., uses a job-order costing system. Costs going through the company's work-in-process account during June are listed below. Manufacturing overhead is applied to production using a predetermined overhead rate based on direct labour cost. Only Job 101 was still in process at the end of the month. This job had been charged with $3,000 in direct materials cost. Required: 1. Complete the following for Job 101: 2. Determine the total amount of materials cost charged to completed jobs during the month