Windham Manufacturing Company employs job costing to account for its costs. There are three production departments, and separate departmental overhead application rates are employed. All jobs generally pass through all three production departments. Data regarding the hourly direct labor rates, overhead application rates, and three jobs on which work was done during the month appear below. Job 611 and Job 613 were completed during the current month, Job 612 was still in process. (CIA Examination adapted) Production Dept Cutting Machining Assembly Direct Labor Rate $14.00 $20.00 $22.00 Manufacturing overhead application rate 40% of direct materials $10.00 per machine hour 80% of direct labor cost Job 611 $52,500 Job 612 $16,200 Job 613 $ -0- 50,000 4,000 -O- 32,000 7,000 -O- 76,000 19,000 Beginning WIP Direct materials: Cutting Machining Assembly Direct labor hours: Cutting Machining Assembly Machine hours: Cutting Machining Assembly 500 800 1,100 400 750 1,200 600 850 3,500 -0- 2,200 500 -0- 1,800 800 -0- 3,400 750 Required: (a) Compute the completed costs of Job 611 and Job 613. (6) Compute the value of the Work-in-Process Inventory at the end of the month