For the year ended December 31,2022, the job cost sheets of Wildhorse Company contained the following data: Other data: 1. Raw materials inventory totalled $15,000 on January 1 . During the year, $140,900 of raw materials were purchased on account: 2. Finished goods on January 1 consisted of Job No. 7638 for $87,300 and Job No. 7639 for $92,600. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Jobs 7638,7639 , and 7641 were sold on account for $530,800 in total. 5. Manufacturing overhead incurred on account totalled $110,700. 6. Incurred depreciation on factory machinery $8,000. 7. Assigned indirect materials of $13,800 and indirect labour of $19,600