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 the current year follow:

The following transactions occurred during January:

a$.$ Purchased materials on account for $$27,800.$

b$.$ Issued materials to production totaling $$21,000,90$ percent of which was traced to specific jobs and the remainder of which was

treated as indirect materials.

c$.$ Payroll costs totaling $$18,200$ were recorded as follows:

$$11,600$ for assembly workers

$$2,200$ for factory supervision

$$1,500$ for administrative personnel

$$2,900$ for sales commissions

d$.$ Recorded depreciation: $$5,500$ for factory machines, $$900$ for the copier used in the administrative office.

e$.$ Recorded $$1,900$ of expired insurance. Forty percent was insurance on the manufacturing facility, with the remainder classified as

an administrative expense.

f$.$ Paid $$4,600$ 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 $$2,600$ for direct materials, $$2,300$ for direct labor,

and $$4,600$ for applied overhead.

i$.$ Sold jobs costing $$50,800.$ The revenue earned on these jobs was $$66,040.$