The status of all job activity occurring during January for XYZ Manufacturing is shown below: Job # X-1 X-2 X-3 X-4 Beginning WIP Inventory $0 $15,000 $0 $26,000 January Direct costs incurred: Direct Material $13,000 $24,000 $9.000 $11,000 Direct Labor $ 6,000 $ 2,000 $7,000 $13,000 Job status - end of January Unfinished Finished and Sold Unfinished Finished not Sold XYZ applies manufacturing overhead (M/Q) to jobs using an annual predetermined M/O rate of $0.50 per Direct Labor DOLLAR (NOT Hour). Actual manufacturing overhead incurred during January was $10.500. January Cost of Goods Manufactured would be valued by the costs associated with which jobs? X-2 and X-4 O All four jobs OX-4 X-2