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 $$194,990$ and total machine hours at $62,900.$ During the first month of operations, the company worked on three jobs and recorded the following actual direct materlals cost, direct labor cost, and machine hours for each job:

$\backslash$table$[[,$Job $101,$Job $102,$Job $103,$Total$],[$Direct materials used,$$11,000,$$$8,500,$$$5,900,$$$25,400$