The Bus Company uses a job$-$order costing system. The following information was recorded for September:

Added During September

Job Number September $1$ Inventory Direct Materials Direct Labour

$1$ $$1,000$ $$300$ $$200$

$21,400250300$

$35001,500150$

$47504,000400$

The direct labour wage rate is $$10$ per hour. Overhead is applied at the rate of $$5$ per direct labour hour. Jobs $1,2,$ and $3$ have been completed and transferred to finished goods. Job $2$ has been delivered to the customer.