chapter $2-$ Traditional $OH$ Allocation $($one predetermined rate$)$

Jamestown Heating & Cooling installs and services commercial heating and cooling systems. Jamestown uses job costing to calculate the cost of its jobs. Overhead is allocated to each job based on direct labor cost. At the beginning of the year, Jamestown estimated its total overhead for the year to be $$63,750.$ It also anticipated using $4,250$ direct labor hours for the year at a cost of $$85,000.$ Total actual direct labor hours incurred were $4,870$ at a total cost of $$92,000.$ Actual overhead costs for the month were $$72,650.$ In May, Jamestown began and completed the following jobs:

Direct Materials Used

Direct Labor hours used

Direct Labor Cost

$\backslash$table$[[\frac{\text{J}\text{o}\text{b}101}{\text{\$}2,750},\frac{\text{J}\text{o}\text{b}102}{\text{\$}1,800}$