A job order cost sheet for Oriole Company is shown below.

$\backslash$table$[[$Job No$.92,,$For $2,000$ Units$],[$Date$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]]],[$Beg$.$ bal. Jan. $1,5,200,7,000,4,900],[8,7,000,,],[12,,10,000,8,000],[25,2,900,,],[27,,5,000,4,000],[15,100,22,000,16,900]]$

$\backslash$table$[[$Cost of completed job:,$],[$Direct materials,$$15,100$

Wildhorse Garden recently opened her own basketweaving studio. She sells finished baskets in addition to selling the raw materials

needed by customers to weave baskets of their own. Unfortunately, owing to space limitations$,$ Wildhorse is unable to carry all the

varieties of kits originally assembled and must choose between two basic packages.

The Basic Kit includes undyed, uncut reeds $($with dye included$)$ for weaving one basket. This basic package costs Wildhorse $$8$ and

sells for $$22.$ The second kit, called Stage $2,$ includes cut reeds that have already been dyed. With this kit the customer need only soak

the reeds and weave the basket. Wildhorse produces the Stage $2$ kit by using the materials included in the Basic Kit. Because she is

more efficient at cutting and dying reeds than her average customer, Wildhorse is able to produce two Stage $2$ kits in one hour from

one Basic Kit. $($She values her time at $$22$ per hour.$)$ The Stage $2$ kit sells for $$34.$

$($a$1)$

Prepare an incremental analysis for the Wildhorse's basketweaving studio. $($Enter negative amounts using either a negative

sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$