Final answer:
The cost of jobs completed in a particular month is the sum of direct materials, direct manufacturing labor, and manufacturing overhead applied, which totals to $620,000 for the given month.
Step-by-step explanation:
The cost of jobs completed in a month is calculated by adding the total costs of direct materials, direct manufacturing labor, and manufacturing overhead applied. In this case, the direct materials cost is $180,000, the direct manufacturing labor is $214,000, and the manufacturing overhead applied is $226,000. The total cost of jobs completed for the month would therefore be calculated as follows:
- Direct Materials: $180,000
- Direct Manufacturing Labor: $214,000
- Manufacturing Overhead Applied: $226,000
Adding these figures together ($180,000 + $214,000 + $226,000), we get the total cost of jobs completed as $620,000 for that particular month.