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 $2023$:

Direct materials

Construction labour

Overhead

$$14,560,000$

$10,200,000$

$7,900,000$

$500,000$

Construction labour$-$hours

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

She also documented the following activity on the three jobs during the first quarter of $2023($in addition to the construction labourhours consumed by the three jobs$)$: