Hamilton company uses job-order costing. manufacturing overhead is applied to production at a predetermined rate of 150% of direct labor cost. any over- or underapplied overhead is closed to the cost of goods sold account at the end of each month. additional information is available as follows: • job 101 was the only job in process at january 31, with accumulated costs as follows: direct materials $4,000 direct labor 2,000 applied manufacturing overhead 3,000 total manufacturing costs $9,000 • jobs 102, 103, and 104 were started during february. • direct materials requisitions for february totaled $26,000. • direct labor cost of $20,000 was incurred for february. • actual manufacturing overhead was $32,000 for february. • the only job still in process on february 28 was job 104, with costs of $2,800 for direct materials and $1,800 for direct labor. the cost of goods manufactured for february was