6011 . See above 6,000 1021 30,000 Steel choppers 181,000 2021 10,000 Premium mixers 92,000 3021 50,000 Costco mixers 163,000 . Indirect materials 20,000 $672,000 g. The payroll during December was as follows: Job No. Hours Total Cost 5011 6,000 $62,000 6011 2,500 26,000 1021 . 18,000 182,000 2021 500 5,000 3021 . 5,000 52,000 Indirect labour 8,000 84,000 Sales and administration. 120.000 $531,000 h . Other costs incurred in the factory during December were: Amortization $62,500 Utilities 15,000 Insurance 1,000 Property taxes 3,500 Maintenance 5,000 $87,000 i. Jobs completed during December and the units transferred to the finished goods warehouse were as follows: Job No. Quantity Items 5011 48,000 units Professional mixer 6011 39,000 units Base mixers 1021 30,000 units Steel choppers 3021 50,000 units Costco mixers 2