Cadbury Company uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $144,020 for the year; direct labor was estimated to total $151,600. Raw Materials Inventory (1/1) (12/31) $14,900 $9,200 Work in Process Inventory Finished Goods Inventory $20,800 $23,600 $42,200 $ 30,500 The following transactions have occurred during the year. Raw materials purchases Direct materials used Direct labor $102,000 $127,800 $ 97,200 Indirect materials used $10,500 Indirect labor $ 16,300 Factory equipment depreciation $ 27,700 Factory rent $ 20,300 Factory utilities: $ 8,200 other factory costs $ 7,600