As of the end of June, the job cost sheets at Racing Wheels, Inc. show the following total costs accumulated on three custom jobs.

                                    Job 102       Job 103       Job 104

Direct materials               15000          33000        27000

Direct labor                       8000          14200        21000

Overhead                          4000            7100        10500

Job 102 was started in production in May and the following costs were assigned to it in May: direct materials, $6000; direct labor $1800; and overhead, $900. Jobs 103 and 104 are started in June.  Overhead cost is applied with a predetermined rate based on direct labor cost. Jobs 102 and 103 are  finished in June, and Job 104 is expected to be finished in July. No raw material are used indirectly in June.

Using this information, answer the following questions.  (Assume this companies predetermined overhead

rate did not change across this months).