12. Beginning Work in process balance is 20,000 [composed of twcs job: Job 1 with total cost of 12,000 and Job 2]. For 2020, three jobs were being monitored by the company namely: Job 1 , Job 2 and Job 3. Direct materials issued to production totaled 50,000 (includes direct materials issued of 20,000 for Job 1 and 20,000 to Job 2.}. Factor};r payroll