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 be keeping track of cost incurred to manufacture the tables using Job #1 Cost Sheet and Job #2 Cost Sheet. The cost of direct materials that can be used to manufacture the table are as follows: Table top $2,800 Table legs, quantity 4 ($1,500 per leg) $4,200 Drawer $480 Assume a $65 per hour wage rate to assembly employees. The company uses a job order costing system and applies manufacturing overhead to jobs based on direct labors hours. The company estimates that there will be 120 direct labor hours during the month