The Leblanc Company employs a job order costing system to account for its costs. The company has three production departments. Separate departmental cost driver rates are employed because the demand for overhead resources 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 for which work was done during June appear below. Jobs 101 and 102 were completed during June, while job 103 was not completed as of June 30. The costs charged to jobs not completed at the end of a month are shown as work in process inventory 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 inventory for job 103 as of June30.

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DIRECT LABOR RATESs COST DRIVER RATES PRODUCTION DEPARTMENTS Department 1 $12 150% of direct material cost $8 per machine hour Department 2 Department 3 18 15 200% of direct labor cost Jos 102 Jos 101 JOs 103 Beginning work in process $25,500 532,400 Direct materials: Department 1 Department 2 Department 3 $40,000 $26,000 $58,000 3,000 5,000 14,000 Direct labor hours: 400 300 Department 1 500 Department 2 Department 3 200 250 350 1,500 1,800 2,500 Machine hours: Department 1 Department 2 1,200 1,500 2,700 Department 3 300 150 200