=+b. Determine the cost ofthe unfinished jobs at January 31.

Direct materials 6,800 Direct materials 3,000 Direct labor 1,560 Direct labor 880 Factory overhead 3,900 Factory overhead 2,200 Total 12,260 Total 6,080 Job 103 Job 104 Direct materials 8,700 Direct materials 1,500 Direct labor 1,350 Direct labor 500 Factory overhead Factory overhead