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In: AccountingSunland Company produces high-quality microscopes for educationand health care uses. The company uses a job...Sunland Company produces high-quality microscopes for educationand health care uses. The company uses a job order costing system.Because the microscopes’ optics require significant manual labor toensure adherence to strict manufacturing specifications, thecompany applies overhead on the basis of direct labor hours. At thebeginning of 2017, the company estimated its manufacturing overheadwould be $1,960,000 and that employees would work a total of 98,000direct labor hours. During March, the company worked on thefollowing five jobs:JobBeginningBalanceDirect Materialsadded duringMarchDirect Laboradded duringMarchDirect Labor Hoursadded duringMarch134$118,400$4,000$8,300150158121,4002,70012,15037021221,90086,20036,1003,40028734,40071,60031,8502,79030118,86021,8801,450Total$296,100$183,360$110,2808,160Jobs 134 and 158 were started in January, Jobs 212 and 287 werestarted in February, and Job 301 was started in March. DuringMarch, workers completed Jobs 134, 158, and 212. Jobs 134 and 212were delivered to customers during March.Actual overhead for the month of March was $177,000. Themanufacturing overhead account is disposed of annually, notmonthly.1. Calculate the total manufacturing cost for March.2. Calculate the total cost for each of the five jobs as ofMarch 31.