Cullumber Manufacturing uses a job-order costing system. On May 1, the company has a balance in Work in Process Inventory of $3,800 and two jobs in process: Job No. 429 $2,130, and Job No. 430 $1,670. During May, a summary of source documents reveals the following: Job Number Materials Requisition Slips Labour Time Tickets 429 430 $2,300 $2,020 3.900 3,030 431 4,560 $10,760 7,640 $12,690 General use 1,130 1,750 $11,890 $14,440 Cullumber Manufacturing applies manufacturing overhead to jobs at an overhead rate of 60% of direct labour cost. Job No. 429 is completed during the month.