Work in process Balance $95,000 transferred out Direct materials Direct labour Manufacturing overhead Balance 0 $20,000 30,000 60,000 $15,000 Only Job 105 was still in process at the end of the month. This job had been charged with $3,000 in direct materials cost. Required: a.) Complete the following for Job 105: $3,000 Direct materials Direct labour Manufacturing overhead Total cost at June 30 b.) Determine the total amount of materials cost charged to completed jobs during the month