\begin{tabular}{|l|l|l|l|l|l|l|} \hline & Cccounts Recelvable \\ \hline Beginning Balance & & & & \\ \hline \end{tabular} Froya Fabrikker A/S of Bergen, Norway, manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system that applies manufacturing overhead cost to jobs based on direct labor-hours. Its predetermined overhead rate was based on a cost formula that estimated $351,500 of manufacturing overhead for an estimated allocation base of 950 direct labor-hours. The following transactions occurred during the year: a. Raw materials purchased on account, $215,000. b. Raw materials used in production (all direct materials), $200,000. c. Utility bills incurred on account, $62,000 ( 85% related to factory operations, and the remainder related to selling and administrative activities). d. Accrued salary and wage costs: e. Maintenance costs incurred on account in the factory, $57,000 f. Advertising costs incurred on account, $139,000. g. Depreciation recorded for the year, $87,000 ( 80% related to factory equipment, and the remainder related to selling and administrative equipment). h. Rental cost incurred on account, $112,000 ( 85% related to factory facilities, and the remainder related to selling and administrative facilities). i. Manufacturing overhead cost applied to jobs, \$ ? j. Cost of goods manufactured, $800,000. k. Sales for the year (all on account) totaled $1,350,000. These goods cost $830,000 according to their job cost sheets. The beginning balances in the inventory accounts were