Farina Bay's computer system generated the following trial balance on December 31, 2013. The company's manager knows something is wrong with the trial balance because it does not show any balance for Goods in Process Inventory but does show balances for the Factory Payroll and Factory Overhead accounts. Debit Credit Cash Accounts receivable Raw materials inventory Goods in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings Sales Cost of goods sold Factory payroll Factory overhead Operating expenses $ 54,000 48,000 29,000 0 12,000 4,000 $10,100 13,100 40,000 80,000 212,800 116,000 18,000 33,000 42,000 Totals $356,000 $.356,000 After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date Materials requisition 21-3010: 5,000 direct materials to Job 402 Materials requisition 21-3011: 7100 direct materials to Job 404 Materials requisition 21-3012: 2,400 indirect materials Labor time ticket 6052: Labor time ticket 6053: Labor time ticket 6054: $2,000 direct labor to Job 402 $13,000 direct labor to Job 404 $ 3,000 indirect labor Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 150% of