Tierney Company begins operations on April 1. Information from job cost sheets shows the following Manufacturing Costs Assigned Job Number April May June Month Completed 10 $6,300 $6,400 May 11 6,100 5,600 $3,200 June 12 1,900 April 13 6,500 6,100 June 14 6,800 4,600 Not complete Job 12 was completed in April. Job 10 was completed in May. Jobs 11 and 13 were completed in June. Each job was sold for 2 its cost in the month following completion. (a)