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 $12,250 Work in process 82,324 Finished goods 38,300 Work in process consisted of the following jobs: Job 22. Job 24 Job 25 Direct materials $7,750 $6,490 $6,000 Direct labour 13,130 11.510 11,880 Applied overhead 9,191 8,057 8,316 Total $30,071 26.057 $26,196 Number of units 20 40 30