24 Kapanga Manufacturing Corporation uses a job order costing system and started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October Kapanga worked on three jobs and incurred the following direct costs on those jobs 048 paints Job 318 $ 12,000 $ 8,000 Direct materials Direct labor Job 319 $ 25,000 $ 10,000 Job C11 $ 18,090 $ 5,000 book Deferences Kapanga applies manufacturing overhead at a rate of 150% of direct labor cost During October, Kapanga completed Jobs 18 and 19 and sold Job 19 24 Me Choice 532000 O 50000 O