Beginning Balances: Cash 50,000.00 Job 24 Job 27 Job 33 Raw Materials Inventory 24,000.00 Direct Materials 10,250.00 35,000.00 Work-in-Process Inventory 79,700.00 Direct Labor 9,000.00 17,500.00 Finished Goods 17,500.00 Manufacturing Overhead 2,700.00 5,250.00 Finished Goods 17,500.00 1. Direct Materials were transferred to the specific jobs: Job 27 2,000.00 Job 33 3,200.00 Job 34 4,600.00 (check figure: ending T-Acct balances - finished goods = 29,623.25; WIP = 26,470.79) Job 35 2,000.00 2. Payroll was paid: Job 27 3,000.00 Job 33 4,500.00 Job 34 5,900.00 Job 35 1,600.00 Indirect 4,200.00 3. Job 24 is sold for cash for $24,500.00 4. Property taxes of $750.00 were paid 5. Truck and delivery costs of $670.00 were paid 6. Advertising costs of $1,200.00 were paid 7. Administrative costs of $975.00 were paid 8. Raw Materials of $6,700.00 were purchased and paid for 9. Direct Materials were transferred to the specific jobs: Job 34 7,200.00 Job 35 3,500.00 Indirect 1,450.00 10. Manufacturing overhead was allocated to Work-in-Process using direct labor costs as the cost driver 11. Jobs 27 and 33 are transferred to Finished Goods 12. Job 33 is sold for cash for $90,000.00