Whatcom Company uses a job$-$order costing system. Its predetermined overhead rate

uses direct labor hours as the allocation base. The company pays its direct laborers

$$19\mathrm{.}19/$hr$.$ During the year, the company started and completed only two jobs $-$ Job SUM,

which used $1202$ direct labor haurs, and job BEL. The job cost sheets for these two jabs

are shuwn below:

Fill in the missing values for the Job SUM jab cast sheet.