Blossom Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $4,340 and two jobs in process: Job No. 429 $2,480, and Job No. 430 $1,860. During May, a summary of source documents reveals the following. Job Number Labor Time Tickets Materials Requisition Slips 429 $3,100 $2,400 430 4,340 3,720 431 5,500 $12,940 9,400 $15,520 General use 1,080 1,400 $14,020 $16,920 Blossom Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month.