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 $15,200 Finished Goods Inventory 6,700 21,900 The following transactions occurred during January. (a) Purchased materials on account for $26,600. (b) issued materials to production totaling $20,000, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials (c) Payroll costs totaling $18,100 were recorded as follows: $11,400 for assembly workers 1,900 for factory supervision 1,400 for administrative personnel 3,400 for sales commissions (d) Recorded depreciation: $6,000 for factory machines, $600 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 in Pair Ron in other facto