Briley Company uses a job order costing system. On September 1, the company has balances in direct materials or $10,000 and work-in-process of $2,000 for job number 234. During September, the company incurred factory labor of $18,000. A summary of source documents reveals the following. Job Number 234 235 Materials Requisition Slips $4,000 $5,000 Labor Time Tickets $6,000 $12,000 ing Briley Company applies manufacturing overhead to jobs at an overhead rate of 50% of direct labor cost. Job number 234 is completed during the month. (A) Record the September 1 inventory balances and the factory labor incurred. (B) Record (1) material usage from material requisition slips, (2) factory labor usage from time tickets, (3) the assignment of manufacturing overhead to jobs, and (4) the completing of job number 234. Direct Materials Direct Labor Work-in-Process Finished Goods Cost of Goods Sold Factory Overhead (Enter negative amounts using either a negative sign preceding the number or parentheses.) DM Factory Mfg. W-I-P FG Inventory Labor Overhead Inventory Inventory Beginning Balances: Incurred factory labor Direct materials Direct Labor Assign MOH Complete Job # 234 Ending Balances: T T