CHRISTOPHER'S CUSTOM CABINET COMPANY 2018 Beginning Inventory Balances: Raw materials Inventory Work in process Inventory Finished goods Inventory January transactions: $ 20,000 15,000 32,000 a. Purchased materials on account $ 6969 26,000 40,000 b. Issues materials to production 80% traced to specific jobs 20% treated as indirect c. Recorded payroll costs Assembly workers Factory supervision Administrative personnel Sales commissions d. Recorded depreciation: Machines Office copier e. Insurance expired: CA CA SA SA A $ 69,700 $ 18,000 $ 5,200 $ 31,000 $ 15,500 555 $ 8,500 2,400 4,000 40% 60% 7,800 g. Applied manufacturing overhead: 300% h. Job cost sheet for one uncompleted job: Direct materials 10,000 Direct labor $ 3,000 Applied overhead 9,000 1. Cost of jobs sold $ 70,000 Revenue earned on these jobs $ 91,000 Percentage for manufacturing facility Percentage for administrative expense f. Paid cash for other factory costs Percentage of direct labor