The Jiang Company employs a job order cost system to account for its costs. There are three production departments. Separate departmental cost driver rates are employeed because the demand for support activities for the three departments is very different. All jobs generally pass through all three production departments. Data regarding the hourly direct labor rates, cost driver rates, and three jobs on which work was done during April appear below. Jobs 101 and 102 were completed during April, while job 103 was not completed as of April 30. The costs charged to jobs not completed at the end of a month are shown as work in process at the end of that month and at the beginning of the next month. The Jiang Company employs a job order cost system to account for its costs. There are three production departments. Separate departmental cost driver rates are employeed because the demand for support activities for the three departments is very different. All jobs generally pass through all three production departments. Data regarding the hourly direct labor rates, cost driver rates, and three jobs on which work was done during April appear below. Jobs 101 and 102 were completed during April, while job 103 was not completed as of April 30. The costs charged to jobs not completed at the end of a month are shown as work in process at the end of that month and at the beginning of the next month. Departments Direct Labor Rate Overhead cost drivers Cost rate Department 1 $22 Direct material cost 150% Department 2 $18 Machine hours $60 Department 3 $20 Direct labor hours $40 Job 101 Job 102 Job 103 Beginning work in progress $27,000 $36,000 $0 Direct materials: Department 1 $50,000 $28,000 $68,000 Department 2 $4,000 $7,000 $19,000 Department 3 $0 $0 $0 Direct labor hours: Department 1 600 500 500 Department 2 250 300 350 Department 3 1,800 2,100 2,800 Machine hours: Department 1 0 0 0 Department 2 1,500 1,800 1,200 Department 3 100 400 100 a) What is the total cost of completed job 101? $Answer b) What is the total cost of completed job 102? $Answer c) What is the ending balance of work in process for job 103 as of April 30? $