XYZ Company began operations during 2018 and employs a job order costing system that applies overhead to jobs using direct labor hours as the activity level For 2018, XYZ Company had total estimated overhead of $225,000 and total estimated direct labor hours of 18,750 Listed below is a summary of events and transactions that occurred during 2018 a. XYZ Company purchased 80,000 pounds of direct materials at S5.00 per pound. b. XYZ began work on three jobs. Direct materials used for each job were: 22,000 pounds Job A-1 26,000 pounds Job A-2 Job A-3 19,000 pounds c. Direct labor hours used for each job were: Job A-1 9,200 hours Job A-2 8,500 hours Job A-3 7,600 hours