The Jiang Company employs a job order cost system to account for its costs. There are three production departments. Separate departmental cost driver rates are employed because the demand for support activities for the three departments is very different. All jobs generally pass through all three production departments. Data regarding the hourly direct labor rates, cost driver rates, and three jobs on which work was done during April appear below. Jobs 101 and 102 were completed during April, while job 103 was not completed as of April 30. The costs charged to jobs not completed at the end of a month are shown as work in process at the end of that month and at the beginning of the next month. 

Required 

(a) Determine the total cost of completed job 101. 

(b) Determine the total cost of completed job 102. 

(c) Determine the ending balance of work in process for job 103 as of April 30.

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PRODUCTION DEPARTMENTS Department 1 Department 2 Department 3 Beginning work in progress Direct Materials: Department 1 Department 2 Department 3 Direct labor hours Department 1 Department 2 Department 3 Machine hours Department 1 Department 2 Department 3 DIRECT LABOR RATE $22 18. 20 JOB 101 $27,000 $50,000 4,000 0 600 250 1,800 0 1,500 100 DEPARTMENT COST DRIVERS AND RATES 150% of direct material cost $60 per machine hour $40 per direct labor hour JOB 102 $36,000 $28,000 7,000 0 500 300 2,100 0 1,800 400 JOB 103 $0 $68,000 19,000 0 500 350 2,800 0 1,200 100