Protez Company produces crankers based on customers’ special orders. During October, it started and completed one job order (#89), which contained 80 crankers. The following cost information is available for October.

(1) Materials Requisitions: $8,768 direct materials

(2) Labor Time Cards: 860 hours of direct labor at $12 per hour

(3) Factory Overhead: Factory overhead costs are applied to job orders at a predetermined overhead rate of $6.20 per direct labor hour.

Below is job order cost sheet #89.

Required: Complete job order cost sheet #89 for Protez Company. TLK=2