Job costing Question BPP P&R Kit Ch8 Q8.8 P48-49

A firm uses job costing. 3 jobs in a period are worked as follows: Job 1 OWIP $8500 DM for the period $17150 DL $12500 Job 2 OWIP $0 DM $29025 DL $23000 Job 3 OWIP $46000 DM $0 DL $4500 Overheads are recovered on a direct labour basis Overheads were exactly as budgeted $140,000 Job 1&2 remained incomplete at the end of each period What is CWIP value ? The thing that confuses me here, is although this is similar to the previous question I posted. The calculation of the overheads include Job 3. Even though Job 3 is now complete Total DL = 12500+23000+4500= $40,000 Job 1 OH= 12500/40000* $140000 = $43,750 Job 2 OH= 23000/40000*140000= $80,500 Why has the sum for DL for Job 3 been included here as part of the OH calculations please? In my other question, which was very similar: Job Costing Question (BPP Ch8 P164 Q4) Job BA had already been completed. Thus the prime costs connected to Job BA were not considered when calculating the OH In this Question, Job 3 has also been completed. Yet here the DL for Job 3 costs are taken into consideration when calculating the OH. Thanks