commissions on their sales. All of the company's transa labor cost Its the year, the inventory balances were as follows in cash, there is no credit costing system in which overhead is applied to jobs on the basis of direct d rate is based on a cost formula that estimated $105,000 of for an estimated activity level of $50,000 direct labor dollars. At the beginning of uses a S 11,000 $ 5,000 $ 8,800 transactions were completed a. Raw materials purchased for cash, $163,000 b. Raw materials requisitioned for use in production, $150,000 (materials costing $127,000 were charged to jobs; the remaining materials were indirect) c. Costs for employee services were incurred as follows Direct labor Indirect labor Sales commissions S 164,000 $ 262,200 S 22,000 S 45,000 d. Rent for the year was $18,200 ($13,400 of this amount related to factory operations, and the rema e. Utility costs incurred in the factory $15,000 g Depreciation recorded on related to selling and administrative activities) costs incurred, $11,000 ent, $21,000 ($16,000 of this amount was on equipment used in operations; the remaining $5,000 was on equipment used in selling and administrative activities ) overhead cost was applied to jobs, $2 Sales for the year totaled $510,000. The total cost to manufacture these goods according to their job cost sheets was $216,000 j