The Lee Company uses a job-order costing system. The following data were recorded for June:
Added During June
Job Number June 1 Work in Process Inventory Direct Materials Direct Labor
235 $2,510 $610 $410
236 $1,510 $810 $1,010
237 $1,010 $1,210 $1,760
238 $810 $1,510 $2,260
Overhead is charged to production at 70% of direct materials cost. Jobs 235, 237, and 238 were completed during June and transferred to finished goods. Jobs 235 and 238 have been delivered to customers.