Jackson Company uses a job order costing system and the following information is available from its records. Thecompany has three jobs in process: #6, #9, and #13.Raw material used $120,000Direct labor per hour $8.50Overhead applied based on direct labor cost 120% Direct material was requisitioned as follows for each job respectively: 30 percent, 25 percent, and 25 percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,500; 3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000.