Serial Problem Business Solutions L.O. P1, P2, P3 The computer workstation furniture manufacturing that Santana Rey started in January is progressing well. As of the end of June, Business Solutions' job cost sheets show the following total costs accumulated on three furniture jobs. Job 6.02 Job 6.03 Job 6.04 2,800 Direct materials $1,400 $3,100 $ Direct labor Overhead 1,900 800 1300 400 650 950 Job 6.02 was started in production in May, and these costs were assigned to it in May: direct materials, $600; direct labor, $200; and overhead, $100. Jobs 6.03 and 6.04 were started in June. Overhead cost is applied with a predetermined rate based on direct labor costs. Jobs 6.02 and 6.03 are finished in June, and Job 6.04 is expected to be finished in July. No raw materials are used indirectly in June. (Assume this company's predetermined overhead rate did not change over these months)