1) Coda Corp uses a job order cost system. On November 1 the accounts had the following balances: Finished Goods Invento Bai 61,000 Work in Process Invento Raw Materials Bal 22000| Bal 58,000 I Manufa Overhead Cost of Goods Sold Nonmanufacturing Expense Sales Revenue The following transactions occurred in April: Purchased materials on account at a cost of $140,000 Requisitioned materials at a cost of $122,000 of which $30,000 was for general factory use Recorded factory labor of $155,000 of which $25,000 was indirect Incurred other costs: Selling Expense Factory Utilities Administration expense Factory rent Factory Depreciation $44,000 29,000 15,000 30,000 27,000