PROBLEMS OBJECTIVE 2 Problem 5-26 Overhead Application and Job-Order Costing Julian Company is a job-order costing firm that uses a plantwide overhead rate based on direct labour hours. Estimated information for the year is as follows: Overhead Direct labour hours S665,000 100,000 Julian worked on five jobs in July. Data are as follows: Job 210 Job 211 Job 212 Job 213 Job 214 Balance, July 1 Direct materials Direct labour cost Direct labour hours S32,780 $51.770 $29,600 S 0 S 0 S39.800 $24,450 $13,600 18,420 S60,000$28,500 $41,500 $23,000 $21,300 1,400 $25,500 4,000 1,900 2.700 1,500 By July 31, Jobs 210 and 212 were completed and sold. The remaining jobs were in proces. (Continued)