Company XYZ applies overhead cost to jobs on the basis of direct labor cost. Job A which
was started and completed during the current period, shows charges of $15,000 for direct
materials. $13,000 for direct labor, and $26,000 for overhead on its job cost sheet Job B.
which is still in process at year-end, shows charges of $12,400 for direct materials and
$10,000 for applied overhead. Direct labor cost of Job B at year-end is