Baba Company 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..............	$22,000	$25,000
	Work in process............	$52,000	$34,000
	Finished goods.............	$121,000	$136,000

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 40,000 machine-hours and incur $200,000 in manufacturing overhead cost. The following transactions were recorded for the year: