Sunland Company begins operations on April 1. Information from job cost sheets shows the following: Manufacturing Costs Assigned Job Number April May June Month Completed 10 $6,600 $4,400 May 11 4,100 4,000 $3,200 June 12 1,500 April 13 4,800 3,600 June . 14 5,400 3,700 Not complete Each job was sold for 25% above its cost in the month following completion.