edwards company uses job-order costing. manufacturing overhead is applied using a predetermined rate of 150% of direct labor cost. any over- or under-applied manufacturing overhead is closed to the cost of goods sold account at the end of each month. additional information is available as follows: job 101 was the only job in process at january 31. the job cost sheet for this job contained the following costs at the beginning of the month: direct materials $4,000 direct labor $2,000 applied manufacturing overhead $3,000 jobs 102, 103, and 104 were started during february. direct materials requisitions for february totaled $26,000. direct labor cost of $20,000 was incurred for february. actual manufacturing overhead was $32,000 for february. the only job still in process at february 28 was job 104, with costs of $2,800 for direct materials and $1,800 for direct labor. the cost of goods manufactured for february was: