You work for Thunderduck Custom Tables Inc. This is the first month of operations. The company designs and manufactures specialty tables. Each table is specially customized for the customer. This month, you have been asked to develop and manufacture two new tables for customers. You will design and build the tables. The company does not have indirect materials. You will keep track of the costs incurred to manufacture the tables using Job #$1$ Cost Sheet and Job #$2$ Cost Sheet.

The company uses a job order costing system and applies manufacturing overhead to jobs based on direct labor hours. The total estimated manufacturing overhead costs per month is $$6,900.$ The company estimates that there will be $120$ direct labor hours worked during the month.