Ervin Equipment, a manufacturer of exercise and workout equipment for sale to institutions, uses job costing. The following transactions occurred in January:

Purchased $$82,500$ of materials.

Paid $$87,500$ cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing shop.

Issued $$6,600$ of supplies from the materials inventory.

Issued $$90,500$ in direct materials to the production department.

Incurred direct labor costs of $$80,500,$ which were credited to Wages Payable.

Paid for the materials purchased in transaction $(1).$

Incurred $$14,700$ in indirect labor costs, which were credited to Wages Payable.

Applied overhead on the basis of $155$ percent of direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $$18,800.$

Returned $$1,360$ of the materials in transaction $(3)$ to inventory.

Paid the for the wages incurred in transaction $(5).$

The following balances appeared in the accounts of Ervin Equipment for January:

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