=+Tobias Printing Inc. began printing operations on July 1. Jobs 101 and 102 were completed during the month, and all costs applicable to them were recorded on the related cost sheets.

Jobs 103 and 104 are still in process at the end ofthe month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $725 ofindirect materials and $6,380 ofindirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Determine each ofthe following for July:

a. Direct and indirect materials used.

b. Direct and indirect labor used.

c. Factory overhead applied (a single overhead rate is used based on direct labor cost).

d. Cost of completed Jobs 101 and 102.