Foster Enterprises makes custom-order draperies. In late 2009 when managers prep

Foster Enterprises makes custom-order draperies. In late 2009 when managers prepared the budget for 2010 they estimated that manufacturing overhead would total $100000. Because the production process is labor intensive overhead is allocated to jobs based on direct labor hours. Managers expected total direct labor hours to amount to 400000 hours. During March and April of 2010 employees worked on only three jobs. Relevant information for each job follows:Monthly Data RecordedJob 76Job 77Job 78MarchDirect materials cost$12986Direct labor cost$35880Direct labor hours3680AprilDirect materials cost$ 0$10855$6250Direct labor cost$ 9750$22800$2730Direct labor hours10002400280;Job 76 was started in March finished in April and delivered to the customer in the same month. Job 77 was started in April finished in April and delivered to the customer in May. Job 78 was started in April and finished in May.