The company assigns overhead at $2.00 for each direct labor dollar spent. What is the total cost for each of the jobs? Product Costs Direct Materials Direct Labor Factory Overhead Total Job Cost Job 12 7,900 2,650 Job 13 1,952 3,456 Job 14 4,542 3,512 Luciano's records show raw materials had a beginning balance of $400 and an ending balance of $150. If the cost of materials used during the month was $900, what were the purchases made during the month?