Hotz Repair Services specializes in the routine maintenance and repair of power lawn mowers and…other small machines. Three orders (#721, #722, and #723) were started and completed in March. Materials costing $41 were used on order #721; materials costing $17 were used on order #722; and materials costing $8 were used on order #723. Labor is paid at a uniform rate of $8.50 per hour, and overhead is applied at 80 percent of labor cost. During the month, 3 labor hours were used for order #721, 2 hours for order #722, and 4 hours for order #723.