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. Debit Credit Cash $ 66,000 Accounts receivable 35,000 Raw materials inventory 22,500 Work in process inventory 0 Finished goods inventory 6,000 Prepaid rent 2,000 Accounts payable $ 11,100 Notes payable 14,100 Common stock 20,000 Retained earnings (prior year) 77,000 Sales 186,300 Cost of goods sold 101,000 Factory overhead 24,000 General and administrative expenses 52,000 Totals $ 308,500 $ 308,500 These six documents must be processed to bring the accounting records up to date. Materials requisition 10: $ 4.000 direct materials to Job 402 Materials requisition 11: $ 7,800 direct materials to Job 404 Materials requisition 12: $ 2,400 indirect materials Labor time ticket 52: $ 6,000 direct labor to Job 402 Labor time ticket 53: $ 14.000 direct labor to Job 404 Labor time ticket 54: $ 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. Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Factory wages payable Notes payable Common stock Retained earnings (prior year) Cost of goods sold Factory overhead 52,000 0 182,400 General and administrative expenses 00009 _ ! Totals $ 122,200