T-Accounts for Actual Manufacturing Costs (First Quarter) Job 11: Direct Materials: $179,460 Direct Labor: $618,000 Variable Overhead: $36,980 Fixed Overhead: $125,900 Total: $960,340 Job 12: Direct Materials: $122,000 Direct Labor: $396,000 Variable Overhead: $34,100 Fixed Overhead: $106,940 Total: $659,040 Job 13: Direct Materials: $123,300 Direct Labor: $252,500 Variable Overhead: $6,620 Fixed Overhead: $21,500 Total: $403,920