For this assignment, you will be doing tasks related to a manufacturing company that uses job order costing or process costing. Information for the firm is given below. Sonia Company manufactures custom-made fire trucks and had the following estimates and actual costs for 2016: Sonia Company Estimates and Actual Costs Direct materials used Direct labor Indirect labor Factory insurance Factory maintenance Factory rent Factory equipment depreciation Estimate 400,000 25,000 100,000 575,000 100,000 Actual 375,000 25,000 50,000 550,000 100,000 Work-in-process inventory is $0 at 1/1/16 and $70,000 at 12/31/16. Finished goods inventory is $80,000 at 1/1/16 and $65,000 at 12/31/16.