Working notes: Job Cost sheet Job 105 Job 106 Job 107 Total November cost Direct materials $17,900 $10,700 SO $28,600 Direct labor $14,400 58,400 SO $22,800 Manufacturing overhead $23,040 $13,440 SO $36,480 Beginning work in process $55,340 $32,540 SO $87,880 Current perlod cost: Direct materials SO $8,900 $24,100 $33,000 Direct labor $5,050 $6,700 $11,400 $23,150 Manufacturing overhead $8,080 $10,720 $18,240 $37,040 160% of DL cost Total manufacturing cost $68,470 $58,860 $53,740 $181,070 Less: Work in process SO $58,860 $53,740 $112,600 Cost of goods manufactured $68,470 SO SO $68,470 Pre-determined overhead Beginning WIP overheads $36,480 Beginning WIP direct labor cost $22,800 Pre-determined overhead 160.00% of direct labor cost Direct materials 519,600 Direct labor 51510:] Manufacturing overhead 52416:} $42,400 166% of DL cost Total cost $112,600