4 Cadbury Company uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Tota manufacturing overhead was estimated to be $151,700 for the year; direct labor was estimated to total $151,700. Raw Materials Inventory Work in Process Inventory (1/1) (12/31) $ 13,200 $ 8,400 $ 19,800 $ 22,100 $ 42,800 $31,700 Finished Goods Inventory The following transactions have occurred during the Raw materials purchases Direct materials used Direct labor Indirect materials used Indirect labor $102,000 $ 96,600 $127,700 $ 10,200 $ 17,000 Factory equipment depreciation $ 26,000 $ 20,700 Factory rent Factory utilities Other factory costs $ 8,600 $ 8,300 year.