Don Lieberman and Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November.

Lynn

Brian

Mike

Direct materials $630 $440 $210
Auditor labor costs $5,700 $7,260 $4,260
Auditor hours 77 89 51

Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $54 per auditor hour. The Lynn job is the only incomplete job at the end of November. Actual overhead for the month was $13,610.

(a) Determine the cost of each job.

Cost
Lynn $Exercise 15-12
Don Lieberman and Associates, a CPA
Brian $Exercise 15-12
Don Lieberman and Associates, a CPA
Mike $Exercise 15-12
Don Lieberman and Associates, a CPA