Christopher's Custom Cabinet Company uses a job order cost system with overhead applied as a percentage of direct labor costs. Inventory balances at the beginning of 2018 follow. Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $15,000 6,400 21,600 The following transactions occurred during January: (a) Purchased materials on account for $27,400. (b) Issued materials to production totaling $20,600, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials (c) Payroll costs totaling $18,800 were recorded as follows $11,400 for assembly workers 2,000 for factory supervision 2,200 for administrative personnel 3,200 for sales commissions (d) Recorded depreciation: $5,100 for factory machines, $500 for the copier used in the administrative office. (e) Recorded $1,200 of expired insurance Forty percent was insurance on the manufacturing facility, with the remainder classified as an administrative expense. (1) Paid $4,800 in other factory costs in cash. (g) Applied manufacturing overhead at a rate of 200 percent of direct labor cost (h) Completed all jobs but one, the job cost sheet for the uncompleted job shows $2.400 for direct materials, $2,400 for direct labor, and $4,800 for applied overhead.