This is a question regarding managerial accounting, please help. Thank you!

MegaTech ("MT") designs and manufactures electronic components for use in sophisticated equipment. These components have applications in the manufacture of weapons. There are two manufacturing departments, X and Y, in the company. Department X carries out product design and preparation of materials for the components. Department Y assembles and finishes the production with highly automated machinery and equipment. Direct labour consists of designers in Department X and skilled testers in Department Y. During the year 2014, direct labour cost is $80 per hour. The company uses job-order costing and costs its products with normal costs. Factory overhead costs ( FOH) are charged to the jobs with plant-wide application rate based on direct labour hours (DLH). Factory overheads under or over applied are closed to cost of goods sold at the end of each quarter. MT bids for commercial jobs in through open tenders. In addition, MT takes on special assignment jobs from the Ministry of Defence. The company bills its customers only when jobs are completed and delivered. For Ministry of Defence jobs, the government allows MT to bill at total product costs for the jobs plus a 15% mark-up. Appended below are cost data for the three jobs that MT worked on during the ISt quarter of 2014. Cost of beginning inventory as at 1 January 2014: Job No. EIOI Direct Materials $1,400 Direct Labor $3,200 Factory Overhead $4,000 Total Costs $8,600 Cost incurred during the ISt quarter of 2014: Job No. EIOI E102 E103 Direct Materials $6,600 $8,300 $1,300 Estimated data for the year 2014 are as follows: Estimated FOH Estimated DLH Dept X 40,000 Dept Y 10,000 Direct Labor $36,000 $112,000 $4,000 Total $5,500,000 50,000 Job E102 was awarded by the Ministry of Defence for the design and manufacture of a special chip for a new gun. Jobs EIOI and E103 are successful tenders with bid prices of $99,900 and $129,000 respectively. As at end of the ISt quarter of 2014, Jobs EIOI and E102 were completed but only Job EIOI was delivered and billed. Job E103 is only expected to be completed in the 2nd quarter. There was no direct materials inventory as at ISt Jan and 315t March 2014. Actual factory overhead costs incurred for the quarter amounted to $218,600.