View Policies Current Attemptin Progress Don Lieberman and Associates a CPA firm uses border costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three dit jobs conducted during November Waters Inc. Renolds Inc. Bayfield Inc. Direct materials $540 $450 5290 Auditorlabor costs $5.700 57.700 $3.975 No hours Overhead costs are clied to jobs on the base of ditor hours and the wedetermined overhead rate is 56 peruditor hour. The Waters job is the only incomplete job at the end of November. Actual overhead for the month was 512 200 Cost Waters 5 Renolds s Ca thening blance of the court count for Low ER