The Eagles Corporation uses a normal job-order costing system in its only production department. Overhead is applied to jobs by a plant-wide overhead rate based on direct labor hours. The first year of operation began on December 1, 2016. During the month of December, Eagles Corporation purchased direct material with a total cost of $4,000. Of the $4,000, Eagles Corporation used $500 on Job 100. Job 100 was the only job worked during the month of December. Eagles Corporation also charged $2,000 in conversion costs (direct labor and applied overhead) to Job 100 in December. JOB 100 WAS NOT FINISHED IN DECEMBER 2016. There was no overapplied or underapplied overhead for December. For the new year (1/1/2017-12/31/2017), Eagles Corporation had the following transactions. Remember to take into consideration the above information when setting up your problem. 1. Estimates for 2017 include $420,000 in overhead and 30,000 direct labor hours 2. Direct materials purchased during 2017 cost a total of $84,000. 3. Direct materials were used on jobs during 2017 as follows: JOB 100 $10,850 JOB 101 JOB 102 JOB 103 JOB 104 8,210 $20,400 $22,900 $15,240 4. During 2017 there were 4,845 direct labor hours used on Job 100; 6,900 direct labor hours used on Jo 101; 9,750 direct labor hours Job 104. The direct labor hours used during 2017 had a rate of $15.00 per hour. (CAREFUL WITH CALCULATIONS!) 5. Other costs incurred during 2017 include the following: on Job 102; 5,850 direct labor hours on Job 103 and 2,916 direct labor hours on Advertising Expense Indirect Labor Maintenance-Factory Sales Salaries Expense $ 280,000 $98,000 S 89,000 $140,059 Depreciation - Factory Administrative Expense Insurance - Factory Miscellaneous Overhead Expense Utilities-Factory 600,000 20,000 61,000 $ 90,000 $ 70,000 6. By December 31, 2017, Jobs 100 and 101 were completed. Job 100 consisted of 5,936 and Job 101 consisted of 21,250 units. 7. All of Job 101 was sold during 2017 for $44 per unit. In addition, Eagles Corporation sold 5,000 of the 5,936 units for $80 per unit