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 Accounts receivable Raw materiale inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings (prior year) Sales Cost of goods sold Tactory overhead General and administrative expenses Totale Materials requisition 101 Materials requisition 11 Materials requisition 121 Debit $ 170,000 75,000 80,000 0 15,000 3,000 Credit a. Direct materials. b. Direct labor c. Overhead applied. d. Indirect materials, e. Indirect labor. $ 17,000 25,000 50,000 271,000 373,000 These six documents must be processed to bring the accounting records up to date. $10,200 direct materials to Job 402 $ 18,600 direct materials to Job 404 $ 5,600 indirect materials $36,000 direct labor to Job 402 $ 23,000 direct labor to Job 404 8,200 indirect labor 210,000 115,000 60,000 $736,000 $ 736,000 Labor sine ticket 521 Labor time ticket 531 Labor tine ticket 541 Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 200%, of direct labor cost.