Blossom Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January $1,2027,$ Job $50$ was the only job in process. The costs incurred prior to January $1$ on this job were as follows: direct materials $$16,000,$ direct labor $$9,600,$ and manufacturing overhead $$12,800.$ As of January $1,$ Job $49$ had been completed at a cost of $$72,000$ and was part of finished goods inventory. There was a $$12,000$ balance in the Raw Materials Inventory account on January $1.$

During the month of January, Blossom Company began production on Jobs $51$ and $52,$ and completed Jobs $50$ and $51.$ Jobs $49$ and $50$ were sold on account during the month for $$97,600$ and $$126,400,$ respectively. The following additional events occurred during the month.

Purchased additional raw materials of $$72,000$ on account.

Incurred factory labor costs of $$56,000.$

Incurred manufacturing overhead costs as follows: depreciation expense on equipment $$9,600$; and various other manufacturing overhead costs on account $$12,800.$

Assigned direct materials and direct labor to jobs as follows.

$\backslash$table$[[$Job No$.,$Direct Materials,Direct Labor$],[50,$$$8,000,$$$4,000$

During the month of January, Blossom Company began production on Jobs $51$ and $52,$ and completed Jobs $50$ and $51.$ Jobs $49$ and $50$ were sold on account during the month for $$97,600$ and $$126,400,$ respectively. The following additional events occurred during the month.

Purchased additional raw materials of $$72,000$ on account.

Incurred factory labor costs of $$56,000.$

Incurred manufacturing overhead costs as follows: depreciation expense on equipment $$9,600$; and various other manufacturing overhead costs on account $$12,800.$

Assigned direct materials and direct labor to jobs as follows.

$\backslash$table$[[$Job No$.,$Direct Materials,Direct Labor$],[50,$$$8,000,$$$4,000$