Work-in-Process Inventory for Carston Inc. at the beginning of the year was a single job, Job T114: Job # T114 Direct Materials Direct Labor $ 33,000 $ 17,000 Overhead $ 29,500 Total $ 79,500 The company's budgeted costs for the year are as follows: $ 69,500 57,500 28,750 Budgeted overhead Variable Indirect materials Indirect labor Employee benefits Fixed Supervision Depreciation Total Budgeted direct labor dollars Rate per direct labor dollar 13,750 15,750 $185,250 $ 92,625 2008 The company's actual costs incurred during the year are as follows: Job T114 T119 T133 T136 Incurred by Jobs Materials Labor Other $ 2,300 $ 10,300 $ 24,300 18,600 8,300 34,750 1,300 16,450 $36,200 $ 80,100 Total $ 12,600 42,900 43,050 17,750 $116,300 Incurred by Jobs Materials Labor 61,200 51,200 Overhead Indirect materials and supplies Indirect labor Employee benefits henronininn Other Total 61,200 51,200 34,050 15 750 34,050 15 750