The Ship Chandlery Company uses normal job$-$order costing in its only department. It began operations on December $1,2022.$ The Materials Inventory Account includes both direct and indirect materials. During December $2022,$ the company purchased $$125,000$ of raw materials. It then used $$24,000$ of direct materials to start Job A$.$ The company charged total conversion costs of $$56,000$ to Job A during December. As of the end of December Job A was not complete. There was no underapplied or overapplied overhead for December. No indirect materials were used in December.

Ship Chandlery began its new fiscal year on January $1,2023.$ The company charges overhead based on direct labor hours. The estimated direct labor hours for $2023$ are $300,000$ hours and the estimated overhead cost for $2023$ is $$1,200,000.$

The following transactions occurred in $2023.$

There were $5$ jobs that had work completed in $2023.$ Some of the data for these jobs are shown below.

Direct Materials Cost

$\backslash$table$[[$Job A$,$Job B$,$Job C$,$Job D$,$Job E$],[$$$10,500,$$$34,000,$$$77,000,$$$80,000,$$$7,500$