Baab Corporation is a manufacturing firm that uses job-order costing. The company's inventory balances were as follows at the beginning and end of the year:

	Beginning Balance		Ending Balance
Raw materials	$	14,450	$	22,450
Work in process	$	27,450	$	9450
Finished Goods	$	62,450	$	77,450

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 33,450 machine-hours and incur $264,255 in manufacturing overhead cost. The following transactions were recorded for the year:

Raw materials were purchased, $315,450.

Raw materials were requisitioned for use in production, $307,450 ($280,550 direct and $26,900 indirect).

The following employee costs were incurred: direct labor, $377,450; indirect labor, $96,450; and administrative salaries, $172,450.

Selling costs, $147,450.

Factory utility costs, $10,450.

Depreciation for the year was $154,000 of which $138,000 is related to factory operations and $16,000 is related to selling, general, and administrative activities.

Manufacturing overhead was applied to jobs. The actual level of activity for the year was 34,090 machine-hours.

Sales for the year totaled $1,271,000.

Required:

Do not enter any commas (except for the pre-determined OH rate) and round to the nearest dollar

Based on the data presented above, complete the following Table

Pre-Determined OH Rate (round to 2 decimal places)	$
Direct Materials used in Production	$
Direct Labor	$377,450
Total Manufacturing Costs	$
Cost of Goods Manufactured	$
Adjusted Cost of Goods Sold	$
Total Selling and Admin Exp	$335,900
Operating Income	$