y designs and builds retaining walls for individual customers. On August 1, there were two jobs in process: Job 93 with a 4 with a beginning balance of $7.300. Jagit applies overhead at the rate of $10 per direct labor hour Direct labor wages average $17 per hour. Data on August costs for all jobs are as follows: Job 93 Job 94 Job 95 Job 96 Direct materials $990 $4,530 $3,300 $1,280 Direct labor cost 2,380 5,100 2,550 1,020 During August, Jobs 95 and 96 were started. Job 93 was completed on August 17, and the client was billed at cost plus 40%. All other jobs remained in process. Required: 1. Calculate the number of direct labor hours that were worked on each job in August. 2. Calculate the overhead applied to each job during the month of August 3. Prepare job-order cost sheets for each job as of the end of August 4 Calculate the halance in Work in Process on Auaust 31 6:38 PM