78 Problem 1-20: Job Order Cost Accumulation Analysis The hanka of Marical Products Company show the following account balas der cost s. During March, the following transactions occurrea: (a) Purchase of materials, P42,300. (b) Purchase of special materials was P5,800 for new Job 207, which calls for 4,000 life jackets. (c) Indirect labor cost was P12,480. Direct labor was as follows: (d) Materials issued: which are also issued at this time. 78 Problem 1-20: Job Order Cost Accumulation Analysis The hanka of Marical Products Company show the following account balas der cost s. During March, the following transactions occurrea: (a) Purchase of materials, P42,300. (b) Purchase of special materials was P5,800 for new Job 207, which calls for 4,000 life jackets. (c) Indirect labor cost was P12,480. Direct labor was as follows: (d) Materials issued: which are also issued at this time