Crane Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances: Raw materials $10,000 Work in process 67,153 Finished goods 31,250 Work in process consisted of the following jobs: Job 22 Job 24 Job 25 Direct materials $6,320 $5,290 $4,900 Direct labour 10,710 9,390 9,690 Applied overhead 7,497 6,573 6,783 Total $24,527 21,253 $21,373 Number of units 20 40 30 Finished goods consisted of Job 23, with the following costs: Job 23 Direct materials $8,360 Direct labour 13,460 Applied overhead 9,420 Total $31,240 Number of units 50