Cullumber 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 $11,170 Work in process 75,070 Finished goods 34,930 Work in process consisted of the following jobs: Job 22 Job 24 Job 25 Direct materials $7,070 $5,920 $5,470 Direct labour 11,970 10,500 10,830 Applied overhead 8,379 7,350 7,581 Total $27,419 23,770 $23,881 Number of units 20 40 30 Finished goods consisted of Job 23, with the following costs: Direct materials Job 23 $9,350