Cato Company manufactures cutting dies for the shoe industry. Each set of dies is custom designed to a customer's templates. During the first week of May, six orders were received from customers. They were assigned job numbers 1005 to 1010. The following transactions occurred during the first week of May: Cato purchased steel on account from Eastern City Steel costing $5,100. The company received and paid for supplies (indirect materials) from Oak Supplies costing $2,000. Material requisitions indicated that materials were issued to the factory floor as follows: Job No. Direct Materials Indirect Materials 1005 $600 1006 800 1007 1,400 1008 600 1009 400 1010 300 Totals $4,100 $1,000