Floyd's Auto Repair Shop uses a job order cost system to track the cost of each repair. Floyd's applies its garage or shop overhead at a rate of $20 per direct labor hour spent on each repair. Floyd's uses the following accounts to track the cost of all repairs; Raw Materials (parts and supplies) Debit Credit Repair Jobs in Process Debit Credit Cost of Repairs Completed and Sold Debit Credit Garage/Shop Overhead Costs Debit Credit *Because an auto shop does not manufacture a product, the overhead cost would include all of the indirect costs that are incurred in the garage or shop that cannot be traced to a specific repair job. The following transactions occurred during the most recent month: a. Purchased raw materials (parts and supplies) on account $21,500. b. Used $15,800 in raw materials (parts and supplies). Of this, $12,800 was for major parts that were traceable to individual repair jobs, and the remainder was for incidental supplies such as lubricants, rags, fuel, and so on. c. Recorded a total of $8,200 in direct labor cost (for 410 hours) that are owed but not yet paid.