Problem $19-2$B Computing and recording job costs; preparing schedule of cost of goods manufactured P$1$ P$2$P$3$ P$4$

Perez Company shows the following costs for three jobs worked on in September.

Job $114$

Job $115$

Job $116$

$\backslash$table$[[$Balances on August $31,,,],[$Direct materials used $($in August$),$$$14,000,$$$18,000,],[$Direct labor used $($in August$),18,000,16,000,],[$Overhead applled $($August$),9,000,8,000,],[$Costs during September,,,$],[$Direct m$$terials used,$100,000,170,000,$$$80,000$