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 $15,600 6,100 21,700 The following transactions occurred during January (a) Purchased materials on account for $26,700. (b) Issued materials to production totaling $21,700, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials (c) Payroll costs totaling $17,600 were recorded as follows: $10,900 for assembly workers 1,300 for factory supervision 2,300 for administrative personnel 3,100 for sales commissions (d) Recorded depreciation: $5,500 for factory machines, $900 for the copier used in the administrative office. (e) Recorded $1,700 of expired insurance. Forty percent was insurance on the manufacturing facility, with the remainder classified as an administrative expense. (f) Paid $6,000 in other factory costs in cash