Tyler Tooling Company uses a job order cost system with overhead applied to products on the basis of machine hours. For the upcoming year, the company estimated its total manufacturing overhead cost at $$234,460$ and total machine hours at $61,700.$ During the first month of operations, the company worked on three jobs and recorded the following actual direct materials cost, direct labor cost, and machine hours for each job:

$\backslash$table$[[$Direct materials used,Job $101,$Job $102,$Job $103,$Total$],[$Direct labor,$$10,100,$$$8,900,$$$5,900,$$$24,900$