Work-in-Process Inventory for Carston Incorporated at the beginning of the year was a single job, Job T114: Job # Direct Materials Direct Labor Overhead T114 $32,500 $ 16,750 $29,250 The company's budgeted costs for the year are as follows: Budgeted overhead Variable Indirect materials Indirect labor Employee benefits Fixed Supervision Depreciation Total Budgeted direct labor dollars Rate per direct labor dollar Total $78,500 $ 69,000 57,000 28,500 13,500 15,500 $183,500 $ 91,750 200% The company's actual costs incurred during the year are as follows: Incurred by Jobs Job Materials Labor Other T114 $ 2,200 $ 10,200 Total $ 12,400 T119 24,200 18,400 42,600 T133 8,200 34,500 T136 1,200 16,300 42,700 17,500 $ 35,800 $ 79,400 $ 115,200 Overhead Indirect materials and supplies Indirect labor Employee benefits Depreciation Supervision Total Materials Incurred by Jobs Labor Other Total $ 60,800 $ 60,800 50,800 50,800 33,700 15,500 33,700 15,500 12,300 12,300 $ 60,800 $ 63,100 $ 49,200 $ 173,100