Problem $19-1$A Computing job costs and overhead rate; assigning costs to inventory C$1$ P$3$

At the end of June, the job cost sheets at Ace Roofers show the following costs accumulated on three jobs.

$\backslash$table$[[$At June $30,$Job $5,$Job $6,$Job $7],[$Direct materials,$$15,000,$$$33,000,$$$27,000$

I$\text{'}$m only stuck on Requirement $4,$ can you show me how do I get to the answer?