Computer Company uses a job order costing system in which each batch manufactured is a different job. Piedmont Computer Company assigns direct materials and direct labor to each job. The company assigns labor costs at $ 25 per hour. It allocates manufacturing overhead to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs. At the beginning of 2020, the controller prepared the following budget Job 721 Job 722Direct labor-hours 780 hours 60 hoursDirect materials $23,400 $2,500In November 2020 Piedmont Computer Company worked on several job. Record for two jobs.