Keith Construction Inc., a five$-$year$-$old business, provides contracting and construction services to a variety of clients. Given that each

construction job is different from any other, company accountant Susan Kalagnanam decided that it was best to use a job$-$order

costing system to allocate costs to the different jobs. She decided to use construction labour hours as the basis for overhead

allocation. In December $2022,$ she estimated the following amounts for the year $2023$:

Kalagnanam recorded the following for the first quarter of $2023$ for the three jobs that the company started and completed during the

quarter:

Required:

Compute the cost of each job using the current system of cost allocation. $($Round intermediate calculations to $2$ decimal places.$)$