Bakerston 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 Ending Balance Balance Raw materials . $ 11,500 $ 15,000 Work in $ 32,300 $ 14,500 process Finished $107.000 goods $122,000 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 17,500 machine-hours and incur $262,500 in manufacturing overhead cost. The following transactions were recorded for the year: Raw materials were purchased, $412,000. Raw materials were requisitioned for use in production, $408,500 ($382,000 direct and $26,500 indirect). The following employee costs were incurred: direct labor, $334,000; indirect labor, $70,000; and administrative salaries. $153,000. Selling costs, $112,000. Factory utility costs, $22,000. Depreciation for the year was $124,000 of which $114,000 is related to factory operations and $10,000 is related to selling, general, and administrative activities. Manufacturing overhead was applied to jobs. The actual level of activity for the year was 14,500 machine-hours. Sales for the year totaled $1,286,000. Schedule of Cost of Goods Manufactured Direct materials: (Click to select) (Click to select) (Click to select) Total raw materials available (Click to select) (Click to select) Raw materials used in production (Click to select) (Click to select) (Click to select) (Click to select) Total manufacturing cost (Click to select) (Click to select)