Blossom Manufacturing uses a job-order costing system. On May 1, the company has a balance in Work in Process Inventory of $3,200 and two jobs in process: Job No. 429 $2,000, and Job No. 430 $1,200. During May, a summary of source documents reveals the following: Job Number Materials Requisition Slips Labour Time Tickets 429 $2,200 $2,000 430 3,600 3,000 431 4,400 $10,200 7,600 $12,600 General use 1,000 1,500 $11,200 $14,100 Blossom Manufacturing applies manufacturing overhead to jobs at an overhead rate of 60% of direct labour cost. Job No. 429 is completed during the month.