Bergo Bay's accounting system generated the following account balances on December 31. The company's manager knows something is wrong with this list of balances because it does not show any balance for Work in Process Inventory, and the accrued factory payroll (Factory Wages Payable) has not been recorded. Cash Notes payable Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Common stock. Retained earnings (prior year) Sales Cost of goods sold Debit $ 75,000 44,000 Credit 27,000 0 12,000 4,000 $ 10,200 13,200 40,000 86,000 194,600 Factory overhead 112,000 28,000 General and administrative expenses 42,000 Totals $ 344,000 $344,000 These six documents must be processed to bring the accounting records up to date. Materials requisition 10: Materials requisition 11: Materials requisition 12: Labor time ticket 52: Labor time ticket 53: Labor time ticket 54: $ 4,400 direct materials to Job 402. $ 7,200 direct materials to Job 404 $ 2,300 indirect materials $8,000 direct labor to Job 402 $ 12,000 direct labor to Job 404 $ 5,000 indirect labor Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 150% of direct labor cost.