=+a. Materials and direct labor were applied to six jobs in November.

Direct Direct Job No. Style Quantity Materials Labor No. Ill DL-8 70 $ 15,000 $ 12,000 No. 112 DL-18 100 23,000 18,000 No. 113 DL-11 120 27,500 25,000 No. 114 SL-101 100 11,000 12,500 No. 115 SL-110 175 28,000 27,500 No. 116 DL-14 80 15,000 14,500 Total 645 $119,500 $109,500