The Hawkins National Laboratory manufacturers bobble heads of the town heroes of Hawkins, Indiana. On November $1,1983,2$ jobs were in process: "Will" with a beginning balance of $$12,000$ and "Jim" with a beginning balance of $$8,600.$ During November, "Eleven" and "Mike" $*$vere started. "Will" and "Jim" were sold at cost plus $30\%$ during November. All other jobs remained in process at month end.

The company applies manufacturing overhead at a rate of $$10$ per direct labor. Direct labor wages average $$12$ per hour. The following additional cost information is available for November:

$\backslash$table$[[,$Will,Jim,Eleven,Mike$],[$Direct materials,$$1,200,$$$8,000,$$$2,100,$$$3,000$